Home Highlights September 2012 Year 2012 This

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1. Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by...

2. 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...

3. Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

4. Provisional release of detained goods - The department's insistence on a 100% bank guarantee of Rs. 25,00,000/- was deemed arbitrary and onerous, especially considering...

5. 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...

6. 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...

7. 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...

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

9. Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

10. Seeking provisional release of goods - Black Pepper - Goods of Sri Lankan Origin - prohibited goods or not - As it is a drastic decision to be taken by the Foreign Trade...

11. Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

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

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

14. Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case...

15. Seeking provisional release and re-export of the goods - seizure on the ground of non-observance of conditions of Food Safety and Standards - When the applications...