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 December 2020 Year 2020 This

Refund of sale proceeds of the confiscated goods which were ...

Customs

December 18, 2020

Refund of sale proceeds of the confiscated goods which were later sold in public auction - This claim of the writ petitioner was clearly negated by the Commissioner of Customs (Preventive), with the observation that such certificate/document only establishes that M/s Lapang Eco Products was engaged in supari/betel nuts business and this was not a conclusive proof of rightful ownership of the betel nuts under question. - HC

View Source

 


 

You may also like:

  1. Claim of sale proceeds since the confiscated goods were sold through e-auction by the department - confiscated goods were not redeemed by the appellant despite an option...

  2. Adjust of sale proceeds of goods auctioned - Seized goods could not be cleared due to financial difficulty - Appeal were pending - The respondent/revenue, having sold...

  3. Recovery of sales tax arrears - Public auction - property on equity mortgage - State has got priority over the Bank dues and in the light of the statutory provisions - HC

  4. Merely for the reason that Section 150 provides for distribution of the amount of proceed of auction, that will not empower the department to recover service tax on the...

  5. Classification of service - the appellants are selling goods through tender and NOT through auctions. The Auctioneer’s service does not cover the service of tender

  6. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  7. Liability of service tax - auction of property service - difference between auction and tender - while both sale by tender and sale by auction may have a common...

  8. Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT

  9. Right of the auction purchaser - Validity of Auction of properties of borrower by the Bank - Borrower sold the property subject to decision of DRT before auction by Bank...

  10. Adjustment / Appropriation of sale proceeds from sale of stored goods in auction sale - Priority of claim - Any claim other than customs duty, which comes under...

 

Quick Updates:Latest Updates