Home Highlights June 2014 Year 2014 This

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1. Confiscation - rejection of assessable value - Toyota Land Cruiser Prado - Car imported unlawfully contravening provisions of Customs Act, 1962 become smuggled goods as...

2. Import of second hand cars mis-declaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

3. Confiscation of goods - Mis declaration of goods - import of Multi Media Speakers for Computers of varying models - provisional release allowed - HC

4. Import of second hand cars misdeclaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

5. Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

6. Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new...

7. Business Auxiliary Service - bullet proofing of vehicle - two models - in first model car is purchased first - in second model bullet proofing is done without owning...

8. Misdeclaration of goods - Import of Coffee Husk/Bits or Robusta Coffee Beans? - It is an admitted fact that the importer sought bulk import of Vietnam Robusta Coffee and...

9. Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the...

10. Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,...

11. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

12. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

13. Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited....

14. When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

15. Requirement of Registration under Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 - whether...