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Customs - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Job-Work - High-Seas Sale - While the department has raised the ...

Customs

June 15, 2018

Job-Work - High-Seas Sale - While the department has raised the allegation that the high sea Sale agreement is “fake” there has been no evidence brought forth to substantiate the same. - these consignments too have been re-exported after being job worked upon - demand cannot sustain.

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  1. Transhipment bond is no longer mandatory for transhipment of goods directly between two sea ports. through the sea route.

  2. 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...

  3. Speculative or non speculative business - treatment of “high sea sale” - when the goods are not taken by the delivery the entire issue is treated as speculative...

  4. GST - High Seas Sales - place of supply - Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus,...

  5. Valuation - High Seas Sale - no evidence was produced regarding the nature of the administrative charges, therefore so called administrative charges, in our view is...

  6. Denial of SAD exemption on the imported LPG through high sea sales - demand of SAD on the imported goods is not sustainable. - AT

  7. Extension of Transitional provisions - Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2022 - Notification

  8. Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020 - New system deferred till 1-8-2020

  9. Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2019

  10. Entity Registration and Approval under new Sea Manifest Regulations

 

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