Refund of customs duty - Notification No.04/2006 - appellant ...

Appellant Challenges Excess Customs Duty Collection; Case Sent for Reconsideration u/s 17(5.

February 16, 2012

Case Laws Customs HC

Refund of customs duty - Notification No.04/2006 - appellant lodged protest before the Assistant Commissioner of Customs complaining realization of excess amount of duty - matter remanded back to decided the issue in terms of sub-Section 5 of Section 17.... - HC

View Source

← Previous Next →

Refund of customs duty - Notification No.04/2006 - appellant ...

Appellant Challenges Excess Customs Duty Collection; Case Sent for Reconsideration u/s 17(5.

February 16, 2012

Case Laws Customs HC

You may also like:

Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

The case pertains to the classification and duty liability assessment of imported 'diagnostic reagents' u/s 17 of the Customs Act, 1962. The denial of benefit under...

The appellant's appeal against the rejection of chargeability of Clean Energy Cess on imported metallurgical coke was dismissed. The Bills of Entry were filed in January...

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported...

HC held that challenge to vires of Section 17(5)(c) and 17(5)(d) of CGST Act/Punjab GST Act 2017 is no longer res integra following SC's ruling in Safari Retreats case....

Writ petition challenging validity of Section 17(5)(d) of CGST Act, 2017 and Section 17(5)(d) of TNGST Act, 2017 dismissed. Supreme Court recently upheld validity of...

Maintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to...

The HC remitted the matter back to the respondent for reconsideration after finding that the respondent had not properly considered the Supreme Court's judgment in...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals by remanding the matter back to the original authority. The Tribunal held that the...

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

The High Court dismissed the writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17(5) of the Central Goods and Services Tax Act, 2017....

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Quick Updates: