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1. Handling of Cargo in Customs Areas (Amendment) Regulations, 2019

2. Amends the Handling of Cargo in Customs Areas Regulations, 2009 - Notification

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

4. Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the...

5. Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...

6. 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...

7. Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound...

8. 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...

9. Adjustment towards foreign exchange fluctuation - non-consideration of impact of abnormal movement in the foreign exchange rates while computing the operating profit...

10. TDS u/s 194C OR 195 - Shipping Expenses on account of non deduction of TDS u/s 40(a)(ia) - the area of operation of TDS is confined to payments made to any "resident"....

11. Clarification regarding handling of cargo in customs areas Regulations, 2009. - Cir. No. 54 / 2011-Customs Dated: December 29, 2011

12. Violation of principles of natural justice - Handling of Cargo in Customs Areas - Setting up of ICD - Revocation of approvals granted u/s 8, Section 45 of Customs...

13. Import of Anchor-Handling Tug/Supply Vessel (AHTS) - Classification - Even if the vessel has a capacity to do anchor handling, even then it would remain as a supply...

14. Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these...

15. Disposal of Export goods brought into Customs area but neither exported nor taken back to town. - The Trade Notice issued by the Commissioner of Customs (General)...