Important - Year 2010 - Judgments

Aug 27 2010 (TRI)

Commissioner of Customs (import) Vs. Videomax Electronics

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Aug-27-2010

..... was not paid according to the learned counsel it was open to the respondents to import freely importable components and clear the same on payment of appropriate duty the respondents are separate ..... relevant bills of entry after investigations the department took the view that the two importers had jointly imported footwears in skd condition with intent to get over the restriction imposed under para .....

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Jun 15 2010 (TRI)

Commissioner of Customs (import) Mumbai Vs. Sahir Overseas Corporation ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-15-2010

..... goods coupled with the fact that the goods prohibited for import were imported by the respondent in violation of section 10 of the ..... be admissible to the goods it further appeared that the soaps imported by the respondent fell in the category of misbranded cosmetics ..... category of misbranded cosmetics and consequently the goods were prohibited for import under section 10 of the said act b the activity .....

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Aug 11 2010 (TRI)

M/S Diamond Jubilee Stores Vs. Commissioner of Customs (import), Mumba ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Aug-11-2010

..... authority the appellant also submitted a statement of data regarding imports of carpets over a period of january to august 1997 ..... reject the declared value of the goods moreover the contemporaneous import data furnished by the appellant also should have been considered ..... was virtually rejecting the department 8217 s allegation that the importer had misdeclared the value of the goods had appellant been .....

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Oct 07 2010 (TRI)

Maan Tourist Transport Service (P) Ltd. Vs. Commissioner of Customs (i ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-07-2010

..... 8703 23 99 which attracted basic customs duty 100 and also required specific licence for importation the customs authorities further found undervaluation of the vehicle according to them the value of ..... of extra payment to the supplier nor is there any allegation of relationship between the importer and the supplier therefore according to the learned counsel the transaction value should have been .....

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Sep 16 2010 (TRI)

Krishna Export Corporation Umakant Tiwari Solanki Trade Links Vs. Comm ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Sep-16-2010

..... passed 4 shri anil balani learned advocate appeared on behalf of the importer and submitted that the appellant importer has imported the impugned goods under valid licence issued to m s faze three ..... on careful examination of the submissions made by both the sides i find that the importer has imported the impugned goods on the basis of the licence issued to the m s .....

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Jan 14 2010 (TRI)

M/S. Arfees Industries Ltd. Vs. Commissioner of Customs(import), Mumba ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jan-14-2010

..... notification there is no dispute about the fact that the appellants installed the machineries imported in their factory and submitted the installation certificates based on these certificates and other ..... precaution of requiring the appellants to submit installation certificate to ensure that what is imported by the appellants in different consignments is covered by the concerned serial number .....

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Feb 11 2010 (TRI)

Sarguroh Azam Gulzar Khan Vs. Commissioner of Customs (Seaport-import) ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Decided on: Feb-11-2010

..... fulfilling the conditions at sl no 2 ii c of the import licensing notes absolute confiscation has been ordered on the ground that ..... in the policy about the financial status of an importer and once he has imported the car by borrowing money from his friend employed ..... hawala transactions and money laundering by persons using people like the importer to bring in vehicles in their name into india and then .....

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Feb 23 2010 (TRI)

S.B. International Vs. Commissioner of Customs (import), Nhava Sheva

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-23-2010

..... found substance in the submission that there is no justification for confiscation of the hms imported by the appellant apparently nothing was concealed by them the pre shipment inspection certificate dated ..... already found that there is no evidence in this case of the appellant having deliberately imported the plastic scrap however they are not entitled to argue against the invocation of section .....

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Jun 10 2010 (TRI)

Commissioner of Customs (Acc and Import), Mumbai Vs. Valuable Properti ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-10-2010

..... option of redemption fine and penalties were imposed on the importer under section 112 a on appeal the commissioner appeals has ..... goods and the learned dr submitted that this is therefore import of prohibited goods for which the provisions of customs act ..... advocate appearing on behalf of the respondents submitted that they have imported the architectural models which have no commercial value and he .....

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Oct 05 2010 (TRI)

Commissioner of Customs (imports) Vs. Vikas Corporation

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-05-2010

..... indicate that he examined various aspects of the question whether the discount claimed by the importer was reasonable and in accordance with the international trade practice the learned commissioner found that ..... and accordingly he was inclined to accept the declared value in respect of the contemporaneous imports referred to in the show cause notice the learned commissioner considered the quanta of .....

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