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 August 2022 Year 2022 This

Project Import - De-registration of the contracts registered by ...

Customs

August 1, 2022

Project Import - De-registration of the contracts registered by petitioner - Delayed adjudication and new objection raised by the revenue after 30 years of re-export - Though there is no time limit prescribed, that would not mean that the department could commence adjudication proceedings after 20 or 25 or 30 years by calling upon parties to comply with alleged obligations which they had. That would also amount to violating the principles of natural justice, in as much as, long delay will deprive a party from marshaling the documents or witnesses as there is always a possibility of documents or the witnesses disappearing or ceasing to exist after such a long gap. - HC

View Source

 


 

You may also like:

  1. Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of...

  2. Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible...

  3. Import of poppy seeds - contracts for import of poppy seeds from Turkey - Non-registration by the respondent no.2- the Narcotics Commissioner - Clause 3 of the MOU...

  4. Exemption from duty of customs - Project Import - failure on the part of the importer to meet the Project Import regulations - The appellant registered its Project...

  5. Grant of registration for the project - project relating to Water Supply project - The Project can be registered under the regulation by the Appellants even if the...

  6. Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction

  7. Confiscation of improperly imported consignment - import of natural rubber RSS3 - restriction on import - Private contracts are always subject to public policy and laws...

  8. Project import - moulds were cleared without availing the benefit of Project Import Regulations, the appellant have paid applicable custom duty therefore once the import...

  9. Project import - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be...

  10. Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption -...

  11. The Public Notice issued by the DGFT introduces the Melon Seeds Import Monitoring System (MS-IMS) and outlines procedures for import registration. Importers are required...

  12. Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there...

  13. Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the...

  14. ICES Advisory 10/2020 (Project Imports) — Option to debit duty through Duty Scrips for Project Import BEs - Trade Notice

  15. Imports by FAO for specified projects exempted from duty of customs subject to conditions.

 

Quick Updates:Latest Updates