Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Scope of SCN - recovery of Customs Duty - Whether the revenue is ...

Customs

August 30, 2018

Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No

View Source

 


 

You may also like:

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

  2. Duty demand under section 125 - the provisions of Section 125 (2) are attracted only when the goods are seized and thereafter confiscated. - AT

  3. Levy and collection. - Section 5(4) of the IGST ACT, 2017 as amended - Revers Charge mechanism

  4. Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

  5. Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the...

  6. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

  7. Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

  8. Remission of duty - After destruction, Revenue issued SCN that remission was granted erroneously - The goods consequently were not available for removal from the factory...

  9. Redemption fine - Whether the Tribunal has misdirected itself in law and on facts in holding, that under the provisions of Section 125(1) of the Customs Act, 1962, the...

  10. Seeks to amend Notification no. 125/2011-Customs, dated 30-12-2011 prescribing preferential rates of customs duty for goods imported under SAARC Free Trade Agreement...

 

Quick Updates:Latest Updates