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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

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Customs - Refund of Customs Duty - Rectification / amendment of Bill of...

Customs

Refund of Customs Duty - Rectification / amendment of Bill of Entry - Computation of Period of limitation - It would be seen that the Bombay High Court held that the question of refund would arise only when the assessment order is rectified - AT

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C: Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f...

N: Amendment in Notification No. 19/2022-Customs (N.T.) dated the 30th Ma...

N: U/s 51A (4) of Customs Act, 1962, to exempt deposits into ECL till 30t...

A: Foreign Contribution Regulation Act FCRA Compliances

A: PMLA Act and Maintenance of records become more stringent.

A: CENTRAL REGISTRY OF SECURITIZATION ASSET RECONSTRUCTION AND SECURITY I...

A: RECENT DEVELOPMENTS IN GST

A: Credit of TDS to be allowed for salaries even if the same is not depos...

A: Cancellation of GST Registration without determining the amount payabl...

H: Classification of goods - PVC Cushion mats for motor vehicles (with no...

H: Exemption from GST - Healthcare services - contract of taking a space ...

H: Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for...

H: Additions u/s 68 - unknown cash deposits made in two bank accounts - f...

H: TP adjustment - Since the funds have been borrowed in USD and also adv...

H: Disallowance of expenditure incurred under Voluntary Retirement Scheme...

H: Not giving credit of the TDS as available in the form 26 AS - Portugue...

H: Seeking de-sealing of his premises - Smuggling of Gold - Attachment of...

H: Scope of discloser of information under RTI - The specific note sheet ...

C: Cyber Security and Cyber Resilience framework for Portfolio Managers

H: Provisional assessment on the bills of entry - The non-generation of a...

H: Validity of demand against the clearing and forwarding agent in the ab...

H: Levy of differential Additional Duty of Customs - Valuation for CVD - ...

H: Seeking withdrawal of CIRP under section 12A of Insolvency and Bankrup...

N: Seeks to amend notification 8/20120-Customs, dated 02.02.2020 to conti...

N: Seeks to amend notification 50/2017-Customs dated 30.06.2017 to contin...

H: Approval of Resolution Plan - actions of the Resolution Professional a...

F: documents necessary for goods sent for trial/demo

H: Money Laundering - siphoning off of funds - This Court, in the interes...

F: GST on TDS against import of service

F: Eligibility of ITC