Home Highlights November 2013 Year 2013 This

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1. Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - The...

2. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

3. Valuation of imported goods - When goods are imported as baggage by a passenger, they are classified under Customs Tariff heading 98.03 regardless of what the individual...

4. Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

5. Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

6. Waiver of pre deposit - valuation - whether separate import of software is a dummy transaction - import of Mobile Switching Centre and other equipment - prima facie case...

7. Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

8. Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

9. Confiscation of goods - prohibited/restricted goods or not - import of consignment of Sajji Khar - It is a settled law that any condition is imposed on the import shall...

10. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

11. Import Policy regime of Radio Navigation Equipment under ITC (HS) 4 digit code 8526 modified - Notification

12. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

13. Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will...

14. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

15. Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted....