Home Highlights July 2012 Year 2012 This

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1. Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of...

2. Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice...

3. Release of detained goods - over-valuation of goods - seizure memo issued - there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are...

4. Provisional release of the goods allowed - SCN not issued within time limitation - The Tribunal observed that the goods were seized under Section 110 of the Customs Act,...

5. Classification of Services: Few Issues - Article

6. Validity of detention and seizure of goods - classification of scrap - The DRI has firstly detained the goods, which later on had been seized. Assuming that the stage of...

7. Incomplete E-way bill - GST - Seizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - Merely of none mentioning of the vehicle...

8. Seizure of goods - Jurisdiction - Ethanol - goods in question were not prohibited goods - The High court found that the seizure of the petitioner's goods was prima facie...

9. Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

10. Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

11. Seeking provisional release of goods - Revenue found it necessary to insist upon additional security deposit - Section 110 of Customs Act, 1962 mandates release of goods...

12. Search and Seizure - Validity of Order passed u/s 132(3) prohibiting petitioners/assessee from removing articles (liquor bottles) in the cupboard at the resident without...

13. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

14. Seizure of imported goods - Validity of seizure memo - The exercise of seizure is an interim measure pending investigation. What is evident from the affidavit-in-reply...

15. Seizure of imported consignment - mis-declaration of goods - Ownership of goods - BOE is in different name - In the facts of this case, it is not possible for us to...