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Customs - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Clarification on difficulties related to recent amendments in ...

Customs

September 1, 2017

Clarification on difficulties related to recent amendments in Customs Act, 1962 - Difficulties in filing Bill or Entry - Due to connectivity issue, Number if not generated within the free period

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  1. Clarification regarding legislative changes relating to Customs Act, 1962 and issuance of Bill of Entry (Electronic Integrated Declaration and Paperless Processing)...

  2. AMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE Bill, 2021

  3. Seeking refund of Excess Duty - Rejection of request for re-assessment of bills of entry - the failure on the part of the original authority to either refer the request...

  4. Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of...

  5. AMENDMENTS TO THE CUSTOMS ACT, 1962 and Rates of Customs Duties - Amendments Explained and Simplified

  6. Direction to re-assess the goods in Bill of Entry - In this case, the amendment sought for is based on the documents that were available before the import. Since the...

  7. Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the...

  8. Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee...

  9. Applicable Rate of Duty - date of presentation of Bill of Entry - the importer had filed all the relevant particulars on 07.11.2017 itself, it was on account of the...

  10. Levy of penalty and redemption fine - Acceptance of enhanced value then declared value of imported goods - The concurrence obtained from the shipping agent in India has...

 

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