Bhaiya Fibres Ltd. vs Addl. Director General of Revenue Intelligence
Demand of entire differential duty instead of 20 percent in contravention of regulation 2-Principles of Regulations binding for provisional clearance in the absence of any other method of safeguarding revenue interests, Provisional clearance directed-Demand of entire differential duty instead of 20 percent thereof as postulated by the Customs (Provisional Duty Assessment) Regulations 1963 along wit [LexDoc Id : 430590]
Sai Shipping Services vs CC
Over-valuation of goods-Restoration of appeal-An application for restoration of an appeal was allowed since all facts pertaining to liability in case of alleged over-valuation of goods to claim hi [LexDoc Id : 334910]
K.L. Rekhi vs UOI
Authorized representatives-Prohibition on practice-Retrospective effect could not be given to the prohibition imposed on ex-members of CESTAT against practising as authorized representatives if they ha [LexDoc Id : 332491]
E. Abdul Rahiman vs UOI
Recovery of personal penalty-Whether release of goods could be withheld on ground that personal penalty had not been paid, when redemption fine was fully paid-In the adjudication proceedings against the importer for unlawful import of a Toyota Landcruiser, a personal penalty was imposed on three persons incl [LexDoc Id : 360209]
Gokaldas Exports Ltd. vs UOI
Garment Export Entitlement Policy 1996-98:Forfeiture of bank guarantee-Relevant documents not forthcoming, Rejection of plea of force majeure upheld-The petitioner, a garment exporter, had been allotted export entitlements under New Investors Entitlement, Non-Quota Transfer, Past Performance Transf [LexDoc Id : 422217]