Customs or Commissioner of Customs. It has been submitted
that orders on the compounding application filed under Section
137(3) of Customs Act ... compounding authority declining to
compound the offence u/s. 137 of the Customs Act, 1962, the
Petitioner filed writ petition before
Customs or Commissioner of Customs. It has been submitted
that orders on the compounding application filed under Section
137(3) of Customs Act ... compounding authority declining to
compound the offence u/s. 137 of the Customs Act, 1962, the
Petitioner filed writ petition before
Customs or Commissioner of Customs. It has been submitted
that orders on the compounding application filed under Section
137(3) of Customs Act ... compounding authority declining to
compound the offence u/s. 137 of the Customs Act, 1962, the
Petitioner filed writ petition before
Customs or Commissioner of Customs. It has been submitted
that orders on the compounding application filed under Section
137(3) of Customs Act ... compounding authority declining to
compound the offence u/s. 137 of the Customs Act, 1962, the
Petitioner filed writ petition before
maintainable in terms of proviso
to Section 137(3) of the Customs Act, 1962 by resorting to the
definition of 'prohibited goods ... goods' as prescribed u/s. 2(33) of Customs Act, 1962 because
Section 137(3)(ii) ibid only talks about prohibit items and
specifically
Finance Act 1994.
iii. Appellant believed bonafidely that the transaction of sale of goods on the basis of which customs duties were paid ... provisions of Section 73(3) of Finance Act 1994.
v. Appellant relies on CBEC Circular F. No. 137/167/2006 Cx dated 03.10.2007 which clarified
act, 1994 providing for non-issue of Show Cause Notice when Service Tax is paid with interest voluntarily.
c. The CBECs Circular No. 137 ... issued on 4.3.2008. In this regard, I have also seen CBECs Circular No. 137/167/2006-CX.4 Dated 03.10.2007 which was relied upon
goods was held to be rectifiable under section 154 of the Customs Act. Similarly, in the case of Recording Centre ... issued for correcting the omission under section 154 of the Customs Act and not for modifying the earlier order. Reference was also made
rule 4 of CVR, 1988
r/w section 14 of the Customs Act, 1962;
6.2.2 I confiscate the impugned imported goods having
aggregate declared value ... only), respectively, under
section 111(d) & 111(m) of the Customs Act, 1962;
6.2.3 I confirm the demand of customs duty amounting
rule 4 of CVR, 1988
r/w section 14 of the Customs Act, 1962;
6.2.2 I confiscate the impugned imported goods having
aggregate declared value ... only), respectively, under
section 111(d) & 111(m) of the Customs Act, 1962;
6.2.3 I confirm the demand of customs duty amounting
