Home Highlights May 2016 Year 2016 This

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1. Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

2. Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

3. 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...

4. Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

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

6. Confiscation - redemption fine - penalty - import of musk melon dried seeds - It was on record that the amendment of the erstwhile policy on free import of the impugned...

7. Eligibility of the importer to clear the goods for home consumption as a trader - e-waste - the goods are restricted and there are violations of Policy

8. 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...

9. Levy of CST - sales in the course of import or inter-State sales - The High Court was right in observing that once the appellant got released the goods after filing the...

10. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

11. Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers...

12. Imposition of ADD - relevant date - warehoused goods - clearance of goods for home consumption - The levy of Anti Dumping Duty under the Notification dated 11.05.2017 is...

13. Valuation - Captive consumption - VIT cleared for captive consumption of the appellant's own unit at Nasik - Applying the principle of comparable price, order modified partly - SC

14. Application for conversion of shipping bills - time limitation - Facilitative Measures vs. Procedural Rigidity - The Tribunal held that the appellant had justified the...

15. Levy of IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or...