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 October 2022 Year 2022 This

Benefit of exemption - import of Colchicum (Saanjan) Grade 3 - ...

Customs

October 3, 2022

Benefit of exemption - import of Colchicum (Saanjan) Grade 3 - origin of goods - The Bill of Lading cannot mention Afghanistan as the Port of Loading because that is not where the goods were received by the Shipping Line. We do not find anything in the exemption notification requiring that the same transporter has to transport the goods from the place of export upto the final destination. Therefore, denial of the benefit of the exemption on this basis is not correct. - AT

View Source

 


 

You may also like:

  1. 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...

  2. The period within which Yellow Peas can be imported freely, without the Minimum Import Price (MIP) condition and without port restrictions, has been extended from 30th...

  3. Relevant date of imports for the purpose of FTP - the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading.

  4. Classification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - The impugned goods being ‘Ores’ are eligible for the exemption from CVD - AT

  5. Mentioning of GSTIN and dispatch place in the E-way bills - supply of goods imported into India - invoice raised from Mumbai Office for imports received at Paradip Port,...

  6. Import of Comoros Cloves - origin was not certified by the exporter from the exporting country - the benefit of exemption cannot be denied only for the procedural...

  7. Classification of imported goods - Raw Jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified as raw jute cutting grade...

  8. Seeking release of seized imported goods - Country of Origin of Goods - petitioner claims the goods to be imported from Afghanistan whereas respondents claims that the...

  9. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

  10. Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

 

Quick Updates:Latest Updates