Home Highlights April 2016 Year 2016 This

You may also like:

1. Provisional release of detained goods - The department's insistence on a 100% bank guarantee of Rs. 25,00,000/- was deemed arbitrary and onerous, especially considering...

2. Release of detained goods alongwith the vehicle - condition of furnishing the Bank Guarantee with bond - It is quite clear that second option of furnishing the security...

3. Release of goods alongwith the vehicle - expiry of the time stipulated in the E-way bill - section 129 of CGST Act - there are no reason to accede to the appellant-writ...

4. Interim release of the goods at the time of filing of the appeal - . It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear...

5. Rejection of request of provisional release of the goods - import of Black Pepper - prohibited goods or not - The appellant would remit the entire duty if not remitted...

6. Detention of goods - absence of valid E-way bills - procedural irregularity or minor errors - Goods to be released after furnishing of Bank Guarantee(s) equal to 100% of tax.

7. Release of goods alongwith vehicle - seizure on the ground that driver of the vehicle did not carry valid document - The respondents shall release the goods on (i) the...

8. Invocation of bank guarantee furnished by the petitioner for release of the goods - If the petitioner files statutory appeal challenging the order at Ext.P3 within the...

9. Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the...

10. Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case...

11. Amendment of section 281B. - Attachment of property - If the assessee fails to renew the bank guarantee furnished under sub-section (3) or fails to furnish a fresh...

12. Release of detained goods - Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount...

13. Seeking provisional release of goods - If the goods are confiscated and allowed redemption on payment of fine such fine has to be recovered from the appellant and some...

14. Refusal of the Bank to invoke the Bank Guarantee - Adjudicating Authority has taken the view that since CIRP proceedings were continuing the Bank Guarantee cannot be...

15. TP adjustment on account of back-to-back counter bank guarantee - TPO, by considering the rate charged by Bank of Baroda for issuance of guarantee against 100% counter...