Home Highlights November 2013 Year 2013 This

You may also like:

1. Confiscation of imported goods - lubricant oil open gear - hazardous waste liable to confiscation or not - Redemption of the goods against the redemption fine is the...

2. Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

3. Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means...

4. Confiscation - redemption fine - penalty - import of Carnet - goods cannot be re-exported within stipulated time - the goods were required to be re-exported on...

5. Validity of confiscation proceedings - Rejection of value of importer - imported goods auctioned without prior notice to the appellant - It is a settled law that once...

6. CENVAT Credit - common inputs and input services - the various options under Rule 6 are options given to the assessee and the Revenue cannot choose one of the options...

7. Absolute Confiscation - penalty u/s 114AA of FA - baggage - gold bars shoes and socks - The adjudicating authority has held that the gold does not fall under the...

8. Confiscation - Redemption fine - Since in the instant case, the appellant/ revenue has accepted the setting aside order of confiscation of goods, question of applying...

9. Absolute Confiscation - penalty - import of old and used Digital Multifunctional Devices (MFDs) with standard accessories from Singapore - the goods (MFDs) are not...

10. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

11. Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence...

12. Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the...

13. Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete...

14. Import of Second hand goods without licence - Confiscation of goods – Redemption fine – Commissioner (Appeals) reduced the redemption fine/penalty - order of...

15. Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT