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 July 2023 Year 2023 This

Confiscation - Redemption fine - Betel nuts of foreign origin - ...

Customs

July 15, 2023

Confiscation - Redemption fine - Betel nuts of foreign origin - In their Grounds of Appeal, they have not raised the issue about non-supply of these documents. Therefore, the Appellant raising this issue at the time of final arguments now shows that it is only a ploy on their part to drag the case further knowing fully well that the Department may not be in a position to place all the details before the Appellant for the action taken in April 2015. - the lower Authorities have followed the principles of natural justice and passed detailed and considered orders justifying the Redemption fine imposed - AT

View Source

 


 

You may also like:

  1. Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

  2. Detention of goods - If there are significant differences in shape, size, test etc. of betel nuts of Indian origin than the betel nuts of foreign origin the person in...

  3. Confiscation of goods - Smuggling - foreign origin Betel Nuts - Impugned goods namely betel nuts are not specified under Section 123 of the Customs Act, 1962 and the...

  4. GST Rates - HSN Code - Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST - Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST

  5. Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

  6. Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8,...

  7. Smuggling - foreign origin betel nuts - Violation of principles of judicial discipline - impugned goods i.e. Betel Nuts and Black Pepper are not the goods specified or...

  8. Provisional Release of seized Betel Nuts - betel nuts are not notified items in terms of section 123 of Customs Act and as such, the onus to prove that the same are of...

  9. Smuggling - Seizure of goods - place of origin of Betel Nuts - The report of the ARDF has been held to be not reliable in as much as it could not be shown with any...

  10. Areca nut (i.e. Betel nut) under SIONs (including Leather SIONs), disallowing import thereof. - Public Notice

 

Quick Updates:Latest Updates