Home Highlights February 2016 Year 2016 This

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1. Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not...

2. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

3. Expiry of warehousing period - amount realized through auction could not meet the dues of the Government, demand raised for recovery of balance demand - demand confirmed - HC

4. Wavier of detention and demurrage charges - The adjudged demands confirmed on the appellant cannot be sustained for judicial scrutiny - Since the goods are lying under...

5. Levy of service tax - container detention charges - Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period -...

6. Debonding of 100% EOU - Demand of interest on raw materials, lying in stock beyond the warehousing period - Period of limitation - The section does not speak of any...

7. Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in...

8. The goods detained constitute stationery, gift and decorations for children’s parties - demurrage and detention charges for the entire period form date of detention to...

9. Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

10. Extension of the warehousing period - 100% EOU - the warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license u/s...

11. Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent...

12. Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

13. Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

14. Initiation of CIRP - existence of debt of dispute or not - There is no claim regarding the principal amount and the issue of contention is demurrage and detention...

15. Validity of detention order - proceedings under COFEPOSA - There is unexplained delay in passing the detention order of approximately 8 months - Further once the order...