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Customs - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Import of Hazardous goods - If revenue want to say that these ...

Customs

August 6, 2015

Import of Hazardous goods - If revenue want to say that these slags appears to be non hazardous in nature is a vague report then the observation by the Chartered Engineer that these waste contain irregular shape material appearing in shape of scull and lump is also vague. Further, the scull and slags are not prohibited items. - AT

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  2. Classification of imported goods - Blankets - Without challenging the observations of the ld. Commissioner, the appeal filed by the Revenue is not sustainable

  3. Reopening of assessment u/s 147 - LTCG - Whether agricultural land not a ‘capital asset’? - the report itself contents vague observation and cannot be used as evidence...

  4. Valuation of imported goods - pearls - rejection of declared value - There are various complaints against the said approved valuer of the goods, therefore, his reports...

  5. Mis-declaration of goods - import of scull/ slag - import of hazardous waste - levy of redemption fine and penalty - Benefit of doubt goes in favor of importer -...

  6. Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and...

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  8. Import of used tyres - hazardous waste - importers are directed to send back the imports to the countries of origin at their own cost immediately - HC

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  10. Cleaning Service - slag is removed from the factory to the slag yard for undertaking extraction of metal - prima facie it is not a cleaning activity - stay granted partly - AT

 

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