Classification dispute over imported goods - whether categorized ...

Importers misled court about firm status seeking relief for jewelry customs duty classification dispute.

Case Laws Customs

September 26, 2024

Classification dispute over imported goods - whether categorized as freely importable silver jewelry or restricted under ITC (HS) Code 71069210. Apex court reiterated writ jurisdiction under Articles 32 and 226 is extraordinary, equitable, and discretionary, requiring petitioner to approach court with clean hands, candid disclosure without concealment. Petitioner made false averments about being a registered partnership firm, misleading the court. Held that petitioner abused legal process, not entitled to extraordinary relief. Petition dismissed for lack of candor and suppression of facts.

View Source

← Previous Next →

Classification dispute over imported goods - whether categorized ...

Importers misled court about firm status seeking relief for jewelry customs duty classification dispute.

Case Laws Customs

September 26, 2024

You may also like:

Anushka Sharma - Wedding Ring – Customs Law on Import of Jewellery - Duty & Penalty

Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils) - Exemption withdrawn

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Unexplained Jewellery - stree dhan - quantity of jewellery as per the status and life of the assessee - The assessee stated that the income for all the years had fallen...

Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said...

Effective rates of customs duty and IGST for goods imported into India - Customs duty on import of Gold - Seeks to amend Notification No. 50/2017-Customs, dated the 30th...

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

Confiscation - importer - the definition of 'importer' under Section 2 (26) of the Customs Act, 1962 - AT

Unexplained jewellery seized during search and seizure operations treated as explained based on assessee's high income and family status. Assessing Officer's addition...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles

Making E-payment of Customs duty mandatory where duty of customs is ten thousands or more and where importers registered under Authorised Economic Operator Programme w.e....

Quick Updates: