Whether continued detention of goods can be justified - This ...

Customs

February 7, 2012

Whether continued detention of goods can be justified - This period of 6 months can be enlarged by the Commissioner of Customs by a further period of 6 months, by virtue of the proviso to Section 110 (2). Therefore, the respondents had time till 25/26.5.2011, which could have been extended upto 25/26.11.2011. But we are in December 2011. Till date no notice u/s 124 (a) has been issued. - Goods ordered to be released.... - HC

View Source

← Previous Next →

Whether continued detention of goods can be justified - This ...

Customs

February 7, 2012

You may also like:

Unconditional Release of imported goods - SCN not issued within 6 months of detention of goods - scope of the second proviso to Section 110(2) of Customs Act - since the...

Anti Profiteering - Initiation and conduct of proceedings - Initial investigation period extended from 3 months to 6 months - Rule 129 of the Central Goods and Services...

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...

Adjustment of excess service tax paid - ‘succeeding month or quarter’ used in Rule 6(4A) - There is no ambiguity in the wording of Rule 6(4A) ibid. - the filing of...

Validity of detention order - proceedings under COFEPOSA - There is unexplained delay in passing the detention order of approximately 8 months - Further once the order...

Period of limitation - Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law - AT

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and...

Insertion of new section 271GB- Penalty for failure to furnish report or for furnishing inaccurate report under section 286 - the prescribed authority may direct such...

Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the...

Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

Seizure and detention of a consignment of goods - reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last...

Delay in filing Order of detention - In the absence of proper explanation for a period of 15 months in issuing the order of detention, the same has to be set aside - SC

Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant...

Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under...

Cenvat Credit - input services used for export of goods - reversal of proportionate cenvat credit relating to exempted goods cleared every month as mandated under Rule 6...

Quick Updates: