Time and date from which enhanced duty comes into effect - The ...

Customs

September 24, 2020

Time and date from which enhanced duty comes into effect - The presentation of the bill of entry under Section 46 is made electronically and is captured with time stamps in terms of the requirements of the Information Technology Act read with Rule 5(1) of the Information Technology (Electronic Service Delivery) Rules 2011. - Notification 5/2019 was uploaded in the e-gazette at a specific time and date and cannot apply to bills of entry which were presented on the customs automated EDI system prior to it, attracting the legal fiction set out in Regulation 4(2) of the 2018 Regulations. - SC

View Source

← Previous Next →

Time and date from which enhanced duty comes into effect - The ...

Customs

September 24, 2020

You may also like:

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...

Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the...

Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee...

Refund of amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported - Legality and validity of collecting the stamp duty on the...

Time limit for filing of Bill of Entry - Section 46 - there is no time-limit for filing a bill of entry by an importer upon arrival of goods. - HC

Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents...

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of...

CENVAT credit - duty paying invoices - endorsed Bill of Entry - in some of the Bills of Entry, the endorsement was signed by the Customs authority - Credit cannot be denied - AT

Quick Updates: