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 January 2020 Year 2020 This

Levy of safeguard duty - Granting such a stay or interim order ...

Customs

January 7, 2020

Levy of safeguard duty - Granting such a stay or interim order would facilitate entry of the goods at vastly lower prices, precisely what Parliament intended to curb through the levy. Clearly, the balance of convenience is not in favour of the petitioner, for grant of such relief. The Court is therefore, of the opinion that no interim orders are called for.

View Source

 


 

You may also like:

  1. Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words...

  2. Levy of safeguard duty - Validity of show cause notice - bill of entry was finalized - department did not challenge the assessment by way of an appeal - Bill of Entry...

  3. Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active -...

  4. Seeks to levy Safeguard Duty on Import of Carbon Black From China - Notification

  5. Levy of anti dumping duty - anti-dumping duty is levied for the protection of domestic industry and not to safeguard the interest of the revenue - HC

  6. Goods imported against advance authorization scheme - claim of exemption towards (1) whole of the Customs Duty (2) whole of the Additional Duty (CVD) (3) Anti- Dumping...

  7. Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

  8. Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the...

  9. Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

  10. Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

  11. Levy of CVD on imports - As the additional duty is to counterbalance and to safeguard the interests of the manufactures in India, if the manufactures in India are not...

  12. 100% EOU - goods were written off - Goods not used for intended purpose - duty cannot be demanded in respect of the goods which had been written off - stay granted - AT

  13. Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

  14. Interpretation of “local area” - Levy of entry tax - The object of the levy, i.e., entry tax, is the regulation of entry of goods in a regular area for consumption,...

  15. Writ Petitions on Safeguard Duty on “Solar cells whether or not assembled in modules or panels”

 

Quick Updates:Latest Updates