Home Highlights November 2018 Year 2018 This

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1. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

2. 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...

3. The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground...

4. Seeking release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities...

5. Seeking release of detained goods - Option available to transporter - While the owner or any person transporting the goods has been granted the right to seek release,...

6. Confiscation of goods - This matter would require a detailed consideration. At the same time, no useful purpose will be served by detaining the goods other than the...

7. Waiver of detention and demurrage charges - seeking relief for release of the imported machinery for home consumption - classify the goods under Chapter 90 as Runway...

8. Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in...

9. Demurrage charges and other incidental charges for goods detained in the customs area are required to be paid by the exporter consignor even if such goods were...

10. Demurrage and Container Detention Charges - Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 - charge of rent or demurrage on the goods seized or...

11. 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...

12. The amount of service tax paid on the transportation of the empty containers from yard to factory for stuffing of the export goods and return of the empty container is...

13. Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an...

14. Release of detained vehicle with goods - e-way bill was not tendered for the goods in movement - The modus operandi adopted by the petitioner is to transport the goods...

15. Seeking release and return of detained containers - entitlement of compensation towards the container idling charges - When disputed facts are raised between the...