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Customs - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Issues related to carriage of coastal cargo from one Indian port ...

Customs

March 30, 2019

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

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  1. Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

  2. Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs.

  3. Carriage of loaded/empty containers from one Indian Port to another gateway port in coastal vessels - Procedure to be followed.

  4. Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

  5. The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.

  6. Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

  7. Foreign Going vessel or not - benefit of duty free supply - The impugned vessel ASEAN Explorer is a foreign-going vessel, within the ambit of (ii) of Section 2(21) of...

  8. Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT

  9. Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place...

  10. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

 

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