Home Highlights February 2012 Year 2012 This

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1. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

2. Exemption from payment of GST compensation cess to SEZ unit - A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962...

3. Definition of importer as mentioned in Section 2(26) of Customs Act, 1962 would not cover the appellant, as it is undisputed that the appellant had not filed any Bill of...

4. Substitution of new section for section 59 of Customs Act, 1962 - Warehousing bond - the importer of goods shall execute a bond and also furnish security in the manner...

5. Confiscation of goods - Import of restricted items - ownership of goods - documents of the said container are in the name of the appellant but appellant has disowned the...

6. 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,...

7. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

8. Levy and collection of Cost recovery charges - Validity Of Notification No.26/2009 issued by Central Board of Excise and Customs - The appellants (CBEC) argued that the...

9. Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said...

10. Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section...