Home Highlights November 2019 Year 2019 This

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1. The Public Notice issued by the Office of Principal Commissioner of Customs addresses the non-disbursal of Drawback to certain exporters due to their bank account...

2. Valuation of imported goods - In case of new machinery, Rules require valuation to be done on the basis of contemporaneous imports (NIDB data). In absence of such data,...

3. Penalty u/s 271 (1) (c) - adoption of multiple year data OR single year data for determining ALP - the fact remains that the legislature thought it necessary to clarify...

4. Suspension of Customs Broker License - It is true that suspension is required only in cases where the Commissioner feels the need for immediate action. But this...

5. Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting...

6. Violation of principles of natural justice - removal of “Risky Exporter” Tag from the Indian Customs, EDI System - it will not augur well to continue the brand of the...

7. Denial of rightful claim of refund of service tax being the Petitioner is an exporter - Under Section 2(20) of Customs Act the term ‘exporter’ would include any owner or...

8. De-Activation of IECs not updated at DGFT - All IECs which have not been updated after 01.07.2020 shall be de-activated with effect from 01.02.2022

9. Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT

10. Jurisdiction to enhance the dues – The corrective action attempted by Commissioner (Appeals) in appeal cannot rectify the defect of the show cause notice. - AT

11. Revocation of customs Broker License - The evidence available on record in the form of verification reports relied upon in the SCN are vague and in some cases, even the...

12. Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the...

13. Issuance of separate SCN with respect to same search and seizure operation - two proceedings by two authorities of GST department - it is unbelievable that two (not...

14. Remission of duty - Fire accident - Negligence on the part of the appellant could be attributed if they were required to take certain actions/ precautions as per laws...

15. Classification of imported goods - badge reader - data collection device versus data processing machine - the device captures the data from the employee’s card or the...