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1. Import by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

2. Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of...

3. Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

4. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

5. Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019,...

6. EOU / EHTP / STP / BTP - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22 carats shall...

7. Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand...

8. Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme...

9. Enhancement of value of imports - Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore...

10. Absolute Confiscation of re-imported goods - petroleum coke - As per para 1.05 (Clause B) of Chapter 1 of FTP 2015-2020, provides that in case of change of policy from...

11. Re-import of export goods for repair - failure to export within 6 months - re-import will fall even in the general duty-free import allowed for EOU under notification No....

12. Valuation - purchase of used / second-hand gold jewellery or ornaments - the term ‘second hand’ does not hold any meaning when it comes to items such as gold, land,...

13. CENVAT Credit - cap and brush exported - common input service used for clearance of manufactured goods as well as trading goods - It is settled that even though the...

14. EOU - achievement of NFE - deemed exports / third party exports - Mere non-mention of the noticee's name or its status in the shipping bills - the performance of the...

15. By virtue of para 2.17 of the hand book of procedures under Foreign Trade Policy, all second hand goods except second hand capital goods, are only restricted - Defective...