Home Highlights August 2017 Year 2017 This

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1. Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will...

2. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

3. Seeking provisional release of seized garlic imported - In the instant case, the goods have been cleared by the jurisdictional Customs Authorities after satisfying...

4. Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said...

5. Provisional release of seized goods - Motor Vehicle - mandate to produce the certificate from the authority - The policy condition is not one incorporated merely for the...

6. Provisional release of goods - imported goods (black pepper) are prohibited goods or not - There is no mandate that the goods shall be absolutely confiscated and vested...

7. Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...

8. Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed...

9. Seeking provisional release of seized goods - As no reasons are forthcoming for enhancing the value of the imported goods over and above the value belonging by the...

10. Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

11. Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC

12. Provisional release of car imported - whether the imported vehicle is a brand new one or it is a second hand model - When the statute itself provides for provisional...

13. Provisional release of seized goods - allegation import of second hand card in the guise of new car - violation of policy condition (II)(d)(iv) in chapter 87 of the ITC...

14. Re-export - Rejection of request for provisional release of the seized goods - Mis-declaration of goods - The pleading of the appellant as to the acceptance by the...

15. Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...