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 December 2018 Year 2018 This

Validity of second SCN - import of restricted item - The first ...

Customs

December 22, 2018

Validity of second SCN - import of restricted item - The first order having being set aside by the Tribunal, on the ground that no specific contravention of the Act had been alleged or established against the appellant, it is difficult to see how the Revenue could sustain an entirely inconsistent order in respect of the second show cause notice.

View Source

 


 

You may also like:

  1. Validity and scope of of SCN - Service Rendered to RBI - Cleaning Service - demand raised by invoking extended period of limitation - there is contradiction in the said...

  2. Procedure / documents for obtaining export authorisation for export of restricted items under Schedule 2 ITC(HS) Classification of Export and Import Items 2018

  3. Validity of Garnishee order - the respondents could not have, willy-nilly, passed the garnishee orders without first passing an assessment order - garnishee order set aside - HC

  4. Extended period of limitation - Merely that assessee is PSU is not sufficient to set aside the SCN as being barred by time - SCN not barred by time.

  5. Cenvat credit – reversal - refund - 100% EOU - The allegations brought forward by earlier SCN was not brought on record as a result of such investigation by subsequent...

  6. Import of specified high-risk products shall be permitted only through 61 ports - Restricted entry of food items - Order-Instruction

  7. Valuation - import of old and used monitors - restricted items - appellant fail to comply this requirement of the policy, therefore the goods were rightly confiscated - AT

  8. Import of Equipment - Transmitter Broadcasting Equipment Sub-system (Data Processing Unit with transmitting capabilities for broadcasting, software and other standard...

  9. Import of secondhand digital multifunction print and copying machines - There is a clear distinction between machines and assemblies - Not a restricted item. - HC

  10. Validity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the Customs Act, 1962 - Item imported is free or not -...

 

Quick Updates:Latest Updates