H.M.A. Shaik Mohideen vs ACC
Conviction for offences under s.132 and s.135(1)(b)-Offence under s.135(1)(b) not attracting mandatory minimum sentence as on date of offence, Reduction of sentence, Fine confirmed-The petitioner had been convicted for offences under s.132 and s.135(1)(b) of the Customs Act 1962 sentencing him to undergo six months rigorous impri [LexDoc Id : 473900]
Pranil Shipping vs CC
Customs-Regulation 19(8) of the CHAL Regulations, 2004. Revocation of licence -Appellant/CHA’s licence was revoked for illegal import of 500 bags of 'Poppy Seeds' by his employees. Whether, revocation of appellant’s licence for w [LexDoc Id : 471891]
CC vs Transasia Bio-Medicals Ltd.
Micro pipettes held as accessory of auto analyser: Manufacturer's catalogue not mentioning impugned goods as so-Micro pipettes held as accessory of auto analyser: Manufacturer's catalogue not mentioning impugned goods as so-On the question whether the tribunal was justified in holding the impugned goods, i.e. micro pipettes, as an accessory of auto analyser when even the [LexDoc Id : 474123]
HC (Madras)
2014
CC vs K.R.M. International Ltd.
Reduction of penalty imposed in respect of misdeclaration-No discretion vested with tribunal to reduce quantum of penalty than what was provided in terms of the statute-There was no discretion vested with the tribunal to reduce the quantum of penalty than what was provided in terms of the statute. Where there was a sp [LexDoc Id : 474121]
CC vs Shiv Om Shipping Agency
Suspension of CHA licence: Production of false certificates by employee-No useful purpose served in reopening enquiry-An employee of respondent-partnership firm was found to have produced bogus examination passing certificates. The customs house licence of respondent [LexDoc Id : 473479]
Gujarat Petrosynthese Ltd. vs UOI
Refund claim: Locus standi to file appeals against rejection of refund applications-Failure to submit refund applications within the stipulated time, Dismissal of appeals upheld-The Indian Petrochemicals Corporation Ltd. (IPCL) had paid the excise duty and thereafter, claimed refund thereof under s.11B of the Central Excise Ac [LexDoc Id : 473903]
