Import of consignments of Hot Rolled Coils - No different ...

Hot Rolled Coils imports: No quality distinction in Customs Tariff or DFRC Licences; Non-prime goods not confiscated, benefits upheld.

November 5, 2016

Case Laws Customs AT

Import of consignments of Hot Rolled Coils - No different treatment is given to prime quality and nonprime quality material either in the Customs Tariff or in the DFRC Licences. Therefore even if it is admitted that the part of the imported goods is on non-prime quality material the goods are neither liable for confiscation nor the DFRC benefit can be denied - AT

View Source

← Previous Next →

Import of consignments of Hot Rolled Coils - No different ...

Hot Rolled Coils imports: No quality distinction in Customs Tariff or DFRC Licences; Non-prime goods not confiscated, benefits upheld.

November 5, 2016

Case Laws Customs AT

You may also like:

Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

This notification from the Central Board of Indirect Taxes and Customs, issued u/s 14(2) of the Customs Act, 1962, revises the tariff values for certain imported goods....

Valuation of imported goods - Hot Rolled Coils (HR Coils) - Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the Assessing...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

Rerolling process of the hot roll flat bars - if a hot rolled product has been subjected to very light cold rolling process known as skin pass or pinch pass without...

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness...

Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing...

Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

The GoI's Ministry of Finance issued Notification No. 28/2025-Customs amending prior customs notifications to align with changes in the Second Schedule of the Customs...

The imported goods, HDPE Regrind, were classified under Customs Tariff Item (CTH) 3901 2000. The issue was whether the goods were permissible for importation into the...

Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...

Improvement in the quality of imported plywood by dipping the imported plywood into a boiling hot chemical solution not to be held as manufacturing activity - AT

The GoI's MoF issued Notification No. 33/2025-Customs (N.T.) amending tariff values for various commodities under Customs Act, 1962. The notification establishes new...

Quick Updates: