Levy of Customs Duty - loss of the cargo on account of the super ...

Court Rules Port Trust Not Liable for Customs Duty on Cyclone-Lost Cargo u/s 45(3), No Evidence of Pilferage.

December 31, 2022

Case Laws Customs HC

Levy of Customs Duty - loss of the cargo on account of the super cyclone - If the goods themselves were not available on account of the super cyclone, it is inconceivable how the PPT could be made liable to pay customs duty on such goods under Section 45(3) of the Act which applies only in a situation where imported goods are “pilfered after unloading”. There is absolutely no material to come to the conclusion that the aforementioned goods not cleared by MESCO were ‘pilfered’. - HC

View Source

← Previous Next →

Levy of Customs Duty - loss of the cargo on account of the super ...

Court Rules Port Trust Not Liable for Customs Duty on Cyclone-Lost Cargo u/s 45(3), No Evidence of Pilferage.

December 31, 2022

Case Laws Customs HC

You may also like:

Liability of port trust to pay duty on Import of LAM coke - the quantity not accounted for by the custodian has to be treated as pilfered u/s 23 of the Customs Act 1962...

Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the...

This notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018, extending the transitional provisions for different Customs Ports until varying...

The Public Notice No. 23/2024 issued by the Office of the Principal Commissioner of Customs (Preventive), Chennai Customs Zone, pertains to the renewal of custodianship...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

Valuation of imported goods - Admittedly, it is evident on the face of the record that deductive value was available before the Court below which have not been rejected...

CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of...

Dispute regarding valuation of imported goods under Customs Valuation Rules. Related parties involved, 10% loading applied to transaction value earlier. New Customs...

Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that...

Quick Updates: