Home Highlights December 2013 Year 2013 This

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1. Imposition of redemption fine - section 125 of CA - goods in question have already been released in favour of the assessee on a bond - the mere fact that the goods were...

2. The purpose of executing bond under Sections 58 & 65 of Customs Act, 1962 is entirely different - there is distinction between a bond executed for working as EOU and a...

3. Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

4. Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

5. Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be...

6. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

7. Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by...

8. Release of vessel - Classification of imported goods - GTL Light Paraffin - The goods have already been released of a bond executed by the importer. - At least, the...

9. Seeking grant of Regular Bail - amount of the bond - Of course, there cannot be a straitjacket formula to fix the amount of the bond, but it should not be exorbitant to...

10. DFIA Scheme - Conditional provisional release of goods - in-shell walnut - The adjudicating authority has discretion with respect to the security and conditions that he...

11. Seeking provisional release of goods and conveyance - suspicious transaction involving fake input tax credit - Power and jurisdiction u/s 129 versus u/s 130 - Delinking...

12. Seeking release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities...

13. Levy of demurrage charges - the detention of the goods by the Customs Authorities was illegal and such illegal detention prevented the importer from releasing the goods....

14. Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

15. Substitution of new section for section 59 of Customs Act, 1962 - Warehousing bond - the importer of goods shall execute a bond and also furnish security in the manner...