Classification dispute over imported goods - whether categorized ...

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

September 26, 2024

Case Laws Customs HC

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.

September 26, 2024

Case Laws Customs HC

You may also like:

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

Sewing machine needles classification under Customs Tariff Act, 1975 - sub-heading 8452 30 or tariff item 8448 5190 disputed. Declared value rejected, anti-dumping duty...

Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils) - Exemption withdrawn

Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

The High Court dismissed the petition filed by an informer seeking directions against private respondents (importers of luxury cars) and statutory authorities (Customs,...

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...

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...

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...

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...

The High Court held that personal jewellery which is not newly acquired during an overseas trip, but rather has been a used personal effect carried by the passenger,...

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,...

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

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...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Quick Updates: