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1. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

2. Violation of import conditions - Import through specified agencies - High seas sale - import of Urea - so long as the purchase of the Urea from the foreign supplier is...

3. Refund of excess duty – Import of vessel for dredging work – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been...

4. Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture...

5. TP Adjustment - The manufacturing agreement in an unambiguous manner has restricted the assessee to manufacture for Sandoz and its affiliates. Since the import and...

6. The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the...

7. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

8. Import of the vessel ‘Jag Arnav’, retrospectively amenable to customs duty or not - Levy of duty w.e.f. Retrospective effect - This Court concludes that in the present...

9. Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner...

10. Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry – regarding. - Circular

11. Import of Fishing Trawlers - - they have come to Indian Customs Waters only for the purpose of completing import formalities and also registering them as fishing...

12. Valuation of imported goods - vessel converted from ‘foreign run’ to ‘coastal run’ for carriage of coastal cargo - When IOCL sells the goods the elements of freight and...

13. Classification of imported goods - Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery...

14. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

15. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...