Home Highlights April 2014 Year 2014 This

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1. Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

2. Valuation - enhancement of freight component for recovery of additional duty - It is clear from the records that the adjudicating authority had arrived at a mathematical...

3. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

4. Seeking release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities...

5. 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...

6. Valuation of imported goods - right to speaking order under Section 17(5) of the Customs Act - In spite of the admission on behalf of the importer, the Revenue is...

7. Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

8. Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without...

9. Revocation of CB license - first time export goods -The appellants CB in this case cannot be held responsible in cases where they have verified the identity of the...

10. Valuation of export goods - overvaluation - a careful reading of the orders of the lower adjudicating authorities indicate that there is mis-declaration of the value of...

11. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

12. Illegal detention of imported goods - waiver of the dammurage charges - The order passed by the Customs Authority dated 25th March, 2022 is binding upon the respondent...

13. Seeking a sum which represents the value of goods destroyed by the Customs authorities - The Customs authorities cannot be saddled with refunding of the value of the...

14. Import of old and used parts of plate leveler machines - requirement of possession of valid licence for import - The goods are admittedly of ‘1942 vintage’ and it is...

15. Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the...