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Customs - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Waiver of pre-deposit of duty - Import of Synthetic Casting ...

Customs

June 28, 2014

Waiver of pre-deposit of duty - Import of Synthetic Casting Tapes - Classification of goods - import of Synthetic Casting Tape would come under Chapter 30 - AT

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  1. Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

  2. Waiver of pre-deposit - Classification dispute - import of various information technology goods including Facsimile machines -Prima facie demand is barred by limitatio - AT

  3. Waiver of pre deposit - Duty demand - duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount - HC

  4. 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...

  5. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  6. Waiver of pre deposit - cenvat credit - duty paying documents - supplementary invoice - payment of duty due to fraud, suppression of facts etc. - prima facie case is...

  7. Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to accomplish the overseas part of the clearing and...

  8. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

  9. Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie...

  10. Waiver of pre-deposit - tribunal directed that the Bank Guarantee may be encashed for collecting the demand of duty - order of tribunal sustained - HC

 

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