Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Warehoused goods - Delay in clearances of cargo cannot be held ...

Customs

July 28, 2014

Warehoused goods - Delay in clearances of cargo cannot be held against the appellant as a willful act to invite damages when the custodian and the Customs also have the powers to auction the cargo if not cleared within the warehousing period. - AT

View Source

 


 

You may also like:

  1. Procedure in respect of discharge and clearance of Liquid Cargo in Bulk for Warehousing in bonded warehouse — all liquid cargo imports discharged through pipelines for...

  2. Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the...

  3. Levy of IGST on warehoused goods - the supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be...

  4. Levy of penalty on Custodian - providing Inland transportation of containers - CONCOR - As per section 45, the custodian is burdened with the responsibility of safe...

  5. Auto Out of Charge under Express Cargo Clearance System (ECCS)

  6. Remission or abatement of duty - Damage of warehoused goods - appellants should have insured the goods to the extent of duty deferred in respect of the imported goods...

  7. Amendment of section 68 of Customs Act, 1962 - Clearance of warehoused goods for home consumption - any warehoused goods may be cleared from the warehouse for home...

  8. Clearance of goods under DEEC Scheme - import of Fourspar powder - goods warehoused and on expiry of wrehousing period, the goods were instructed to be cleared - Denial...

  9. Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo - AT

  10. Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On...

  11. Duty liability on warehoused goods under prevailing rate on the date - the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence,...

  12. Liability of Custodian to pay demand duty - Goods lost from the custody of the custodian, CONCOR - CONCOR, as the custodian, was held liable for the duty on the pilfered...

  13. 100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

  14. Onus and power of custodian - validity of auction of goods - seized goods - LED bulbs - cosmetic items - despite not obtaining the BIS certificate and NOC from the...

  15. 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...

 

Quick Updates:Latest Updates