Search Results for "customs adjudication"

682 result(s) found

Scroll Down To Discover

Found 682 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Standing Orders in Customs Valuation Dispute — Mandates Acceptance of Declared Transaction Value. Petitioner's imported goods detained on suspicion of undervaluation; court holds that without proper inquiry under Customs Act, 1962, rejection of transaction value is arbitrary.

The Petitioner, The Supreme Industries Ltd., a company in the plastics industry, imported goods and filed bills of entry declaring the transaction val...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Customs Broker to Operate Pending Enquiry in Suspension Case. Suspension order set aside for violation of natural justice as no hearing was given and no urgency reasons recorded under Regulation 20 of Customs Brokers Licensing Regulations, 2013.

The petitioner, GAC Shipping (India) Pvt. Ltd., a customs house broker licensed under the Customs Agents Licensing Regulations, 2004 (renewed under th...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

© Image Copyrights Juris Services & Technology

High Court of Judicature at Bombay Hears Customs Appeals on Domestic Clearance of Duty-Free Input Products Under Advance Authorizations. Core Issue Whether Tribunal Correctly Interpreted Foreign Trade Policy 2004-2009 Paras 4.1.3 and 4.1.5 to Permit Domestic Sales Before Export Obligation Fulfillment.

The High Court of Judicature at Bombay heard a batch of 17 customs appeals filed by various companies and individuals against three Commissioners of C...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Customs Appeal in Rig Import Valuation Case — Upholds Reassessment Based on Higher Transaction Value. Customs Duty Demand on 'Pride Pennsylvania' Rig Upheld as Invoice Value Not Sole Determinant Under Customs Act, 1962.

The Commissioner of Customs (Imports), Mumbai, appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which h...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Customs Appeal by Patel Engineering Ltd in Import Misdeclaration Case. Confiscation of Goods and Penalty Upheld for Violation of Sections 111(d) and (m) of Customs Act, 1962.

The appellant, Patel Engineering Ltd, filed a Customs Appeal under Section 130 of the Customs Act, 1962, challenging the concurrent findings of the Ad...

© Image Copyrights Juris Services & Technology

Bombay High Court Examines Jurisdiction of Customs Settlement Commission Under Sections 127A and 127B of the Customs Act, 1962 in Ten Writ Petitions. Whether Settlement Commission’s Authority Extends Beyond Short Levy Due to Misclassification to Cases Involving Fraud Is the Central Question.

The High Court of Judicature at Bombay heard ten writ petitions together, all involving a common legal question concerning the jurisdiction of the Set...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Petition Challenging Settlement Commission Orders in Customs Duty Under-Invoicing Case. Settlement Commission's Rejection of Settlement Application Upheld as Proper Exercise of Discretion Under Section 127H of Customs Act, 1962.

The petitioner, M/s Paul Industries, imported electronic goods during 1995-96 and was issued a show cause notice on 11th June 1999 by the Directorate ...