New Customs Cases

1

Customs - 2008 - TMI - 3966 - CESTAT, NEW DELHI

Appellant rented godown to Ramesh Kumar for storing of the goods - Godown found having smuggled goods - copy of rent agreement produced by appellant - residential address provided by the appellant is also in existence - there is no material on record that the appellant was directly or indirectly involved with the seized goods - penalty u/s 112 cannot be imposed merely on the ground that the appellant had given the premises on rent to Shri Ramesh Kumar - penalty set aside

2

Customs - 2008 - TMI - 3963 - CESTAT, MUMBAI

Conversion of DEEC Shipping Bills into Drawback Shipping Bills rejected by the Commissioner - clause 3(d) of Circular 74/97 not fulfilled - Advance Licence remained unutilized as no imports were made under that - therefore, the conversion of shipping bills from the Advance Licence scheme to Drawback Scheme will not result in availment of double benefit for the same export, is not by itself sufficient to hold that the conversion is to be granted.

3

Customs - 2008 - TMI - 3959 - CESTAT, MUMBAI

Appellants have claimed depreciation on the imported goods, on the full cost including duty paid amount, Their plea that this doesn't have any effect on their final product, hence the duty burden wasn't passed on by them to their customers', can't be accepted. Since the appellants haven't clearly established that they have not passed on the incidence of duty on the imported goods to their customers, the bar of unjust enrichment operates against them - refund claim rejected

4

Customs - 2008 - TMI - 3954 - SUPREME COURT

Applicability of Chapter Note 1 of Chapter 25 for Classification of Imported Goods - Appellant imported 200 MT of "Brimstone 90". The certificate of analysis available on record shows the Sulphur content of the imported goods was 90.10 % , inert filler (Bentonite) at 9.60 % and, the moisture content was 0.30 %. - "Brimstone 90" was classified by the CESTAT under the Customs Tariff under "Heading 3808.19 (sic) 3808.90" - Order of CESTAT set aside - correct classification is "Heading 25.03"

5

Customs - 2008 - TMI - 3945 - SUPREME COURT

Assessee filed 4 appeals before the Tribunal relating to EPZ as demand was confirmed - Tribunal consolidated 5 appeals & disposed them of by a common order dismissing assessee appeals - assessee, being aggrieved, filed a Reference application in HC u/s 130(A)(i) - HC, instead of proceeding u/s 130A; confirmed the order of the Tribunal as if it is deciding the appeal finally on merits - HC is required to direct tribunal to refer the questions of law raised within 120 days - Matter remanded to HC