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Customs - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Simplified auto-registration of beneficiaries (IEC holders) on ...

Customs

June 4, 2019

Simplified auto-registration of beneficiaries (IEC holders) on ICEGATE for eSANCHIT and other benefits

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  1. The Ministry of Finance, Department of Revenue, Office of the Commissioner of Customs issued a Public Notice regarding the receipt of e-BRC for exports made from...

  2. Requirement of Import Export Code (IEC) number - Non-consideration of the benefits under the Services Export from India Scheme - The proviso does not lay down that the...

  3. Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There...

  4. Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to...

  5. Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the...

  6. Maximum marginal rate u/s 164 - answerability of trustees to beneficiary is limited to beneficiary of a particular trust as per Trust Act and it cannot be stretched or...

  7. Instruction on applications for IEC / modification in IEC - Trade Notice

  8. Guidelines for processing of online IEC applications and IEC check list - Circular

  9. Procedure for filling online application for IEC/ modification in IEC/eIEC is laid down. IEC will henceforth be system generated and applicant will have the facility of...

  10. Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister...

  11. Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

  12. Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

  13. Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents (eSANCHIT) in Exports

  14. Extending eSANCHIT application on all EDI locations - Order-Instruction

  15. Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service...

 

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