You can Redeem only if you agree to re-export; Adjudicating Authority do not have such power for conditional redemption – Kamalakanth Dhandayuthapani Versus Commissioner of Customs (Port-Import)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Legal Robe 40978 of 2024 (Arising out of Order-in-Appeal Seaport C. Cus. II No.1064/2024 DATED 19.11.2024 passed by Commissioner of Customs (Appeals-II), Chennai) Kamalakanth Dhandayuthapani Versus Commissioner of Customs, (Port-Import) APPEARANCE: For the Appellant : Shri. [...]

Not able to meet Export Obligation due to reason beyond control – M/s. Baby Marine International, VERSUS Commissioner of Central Excise & Customs

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE 1st Floor, WTC Building, FKCCI Complex, K. G. Road, BANGLORE-560009 Regional Bench COURT-1 Legal Robe 1161 of 2012 [Arising out of the Order-in-Appeal No. 05/2012-CUSTOMS dated 07.02.2012 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.] M/s. Baby [...]

Indian Oil Corporation Limited  VERSUS Commissioner of Customs-Jamnagar(prev)- Customs

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 3 Legal Robe 10609 of 2017 – SMB (Arising out of OIA-JMN-CUSTM-000-APP-049-16-17 dated 04/01/2017 passed by Commissioner of Customs (Appeals)-AHMEDABAD) Indian Oil Corporation Limited  VERSUS Commissioner of Customs-Jamnagar(prev) APPEARANCE: Shri S J Vyas, Advocate Appeared [...]

M/s. Naam Exports Vs. Commissioner of Customs- Customs

IN THE CUSTOMS, EXCISE & SERVICE  TAX APPELLATE TRIBUNAL, CHENNAI   Legal Robe 40822 of 2021 (Arising out of Order-in-Appeal No.15/2021-TTN(CUS) dated 14.7.2021 passed by the Commissioner of GST & Central Excise (Appeals), Coimbatore) M/s. Naam Exports Vs. Commissioner of Customs   APPEARANCE:   Shri A.K. Jayaraj, Advocate for the Appellant Ms. Sridevi Taritla, ADC (AR) for the Respondent CORAM Hon’ble Ms. Sulekha Beevi C.S., Member (Judicial)     Final Order No. 40151 / 2022   Date of Hearing : 04.05.2022 Date of Decision: 05.05.2022 Brief facts [...]

Shri Sunil Aidasani @ Vicky Versus Principal Commissioner- Customs

CUSTOMS, EXCISE & SERVICE  TAX APPELLATE TRIBUNAL NEW DELHI.   PRINCIPAL BENCH, COURT NO. I Legal Robe 50144 OF 2020 [Arising out of the Order-in-Original No. 34/2019/M.K. Singh/Pr. Commr./ ICD-Import/TKD dated 30/10/2019 passed by the Principal Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi.] Shri Sunil Aidasani @ Vicky Versus Principal Commissioner APPEARANCE:   Shri Akhil Krishan Maggu and Shri Vikas Sareen, Advocates [...]

M/s. A.V. Global Corporation Pvt. Ltd. VERSUS Commissioner of Customs, New Delhi (Import & General)- Customs

CUSTOMS, EXCISE & SERVICE  TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Legal Robe 50181 of 2016 [Arising out of Order-in-Original No.15/2015/DPS/Pr. Commissioner dated 09.11.2015 passed by the Commissioner, Customs, New Delhi]. M/s. A.V. Global Corporation Pvt. Ltd. VERSUS Commissioner of Customs, New Delhi (Import & General)   APPEARANCE:   Mr. L.B. Yadav, Advocate for the Appellant Mr.Rakesh Kumar, Authorised Representative for the Respondent Coram: HON’BLE DR.RACHNA GUPTA, MEMBER (JUDICIAL) HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)     DATE OF HEARING : 04/06/2024 DATE OF DECISION: 01/10/2024     FINAL ORDER NO.58758/2024   DR.RACHNA GUPTA     The present appeal has been filed to assail [...]

M/s Bird Retail Pvt. Ltd. VERSUS Commissioner of Customs (Import) – Customs

CUSTOMS, EXCISE & SERVICE  TAX APPELLATE TRIBUNAL NEW DELHI. PRINCIPAL BENCH, COURT NO. IV Customs Miscellaneous Application No. 50487 of 2019 (on behalf of appellant) in Legal Robe 51007 of 2019   [Arising out of the Order-in-Original No. 01/2019/Pr. COMMR/IMP/ICD/TKD dated 28/01/2019 passed by The Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi.] M/s Bird Retail Pvt. Ltd. VERSUS Commissioner of Customs (Import)   WITH Legal Robe 51008 of 2019   [Arising out [...]

M/s Vesuvius India Ltd VERSUS Commissioner of Customs- Customs

CUSTOMS, EXCISE AND SERVICE  TAX APPELLATE TRIBUNAL HYDERABAD   REGIONAL BENCH – COURT NO – I Legal Robe 25025 of 2013 (Arising out of Order-in-Original No. 04/2012 dated 24.09.2012 passed by Commissioner of Customs & Central Excise (Appeals) Hyderabad) M/s Vesuvius India Ltd VERSUS Commissioner of Customs WITH Legal Robe 25027 of 2013   (Arising out of Order-in-Original No. 04/2012 dated 24.09.2012 passed by Commissioner of Customs & Central Excise (Appeals) Hyderabad) Arun Kumar Giri VERSUS Commissioner of Customs AND Legal Robe 25026 of 2013   (Arising out of Order-in-Original No. 04/2012 dated 24.09.2012 passed by Commissioner of Customs & Central Excise (Appeals) Hyderabad) Shri Thumma Antony, VERSUS Commissioner of Customs APPEARANCE [...]

M/s Daxen Agritech India Pvt. Ltd., VERSUS Principal Commissioner of Customs – Customs

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI.   PRINCIPAL BENCH – COURT NO. 3 Legal Robe 50961 of 2020 (Arising out of order-in-original No. 11/2020/MKS/Pr. Commr./ ICD-Import/ TKD dated 18/21.05.2020 passed by the Principal Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi). M/s Daxen Agritech India Pvt. Ltd., VERSUS Principal Commissioner of Customs APPEARANCE: Shri T. Chakrapani, Consultant with Sh. Anil Kumar, Advocate for the appellant Shri Rakesh Kumar, Authorised Representative for the respondent   CORAM:   HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL) HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) FINAL ORDER NO. [...]