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Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Refund - The law recognizes only the importers and by setting ...

Customs

May 11, 2016

Refund - The law recognizes only the importers and by setting aside the redemption fine and penalties imposed upon them, it is the importers only who are recognized by law for the purpose of refund of the amounts in question - AT

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  2. Redemption fine - theoretically redemption fine could be enhanced but it is essential to determine the market price of the confiscated goods adjudicated upon - AT

  3. Import of insecticide without a valid licensee or directly from the manufacturer - The goods have been ordered for re-export. The appellant is not contesting the order...

  4. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

  5. The car which was imported, was imported first time in India without homologation certificate - restriction rightly imposed - confiscation, redemption fine and penalty...

  6. Import of photocopier machines - Non obtaining of license - redemption fine and penalty imposed on the appellant by the adjudicating authority reduced to 10% and 5%...

  7. Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means...

  8. Importe of R22 gas (an Ozone Depleting Substance) - The Commissioner rightly allowed re-export upon payment of redemption fine and penalty. - AT

  9. Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been...

  10. 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 -...

 

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