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Customs - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Import of shredded metallic scrap - importer shall furnish to ...

Customs

November 18, 2016

Import of shredded metallic scrap - importer shall furnish to the Customs, a pre-shipment inspection certificate from the designated inspection & Certification agencies

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  1. Requirement of Pre-Shipment Inspection Certification (PSIC) dispensed with for Import of metallic waste and scrap from safe countries through six ports

  2. Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

  3. Exemption u/s 10B – Process of segregation of metal scrap from cable scrap - process would derive ferrous metal, other non-metallic parts etc. - the process amounted to...

  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. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

  6. Import of metallic waste and scrap - The consignment was accompanied by a Pre-shipment Inspection Certificate(PSIC) issued by Asia Globe Trade Ltd. which was not...

  7. Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available...

  8. Waiving off the requirement of destruction certificate from excise/custom authorities for the unutilised duty free imported material in case of imports from unregistered...

  9. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

  10. Whether penalty can be imposed upon the importer for some misdeeds of the employee of their clearing agent during customs clearance of their imported goods - No penalty - AT

 

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