Home Highlights April 2016 Year 2016 This

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1. Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

2. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

3. Liability of duty – non–performance of export obligation – duty and interest is paid before the service of notice - order of the adjudicating authority imposing penalty...

4. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

5. Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

6. Penalty – The disclosure of duty liability in the return and payment of duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 - HC

7. Quantification of penalty imposed u/s 114A - The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order....

8. Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

9. GST Rates - HSN Code - Instant Coffee falls under heading 2101 and attracts 28% GST.

10. GST Rates - HSN Code - Hair rubber bands fall under heading 4016 and attract 28% GST