Home Highlights November 2018 Year 2018 This

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1. Leviability of interest and penalty in relation to amounts payable as duty other than basic customs duty - mis-declaration of goods - intent to evade customs duty or not...

2. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

3. Misdeclaration of imported goods - Bitumen - Country of Origin - Redemption fine - Levy of penalty - The department was well within its right to seize the goods for such...

4. Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

5. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

6. Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

7. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

8. Misdeclaration of imported goods - the goods in question cannot be termed as ‘prohibited goods’ merely for misdeclaration in the Bills of Entry, for the purpose of...

9. Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case...

10. Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the...

11. Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

12. Confiscation of goods - Smuggling - foreign origin Betel Nuts - Impugned goods namely betel nuts are not specified under Section 123 of the Customs Act, 1962 and the...

13. Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

14. Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

15. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...