Return of goods seized - Admittedly, the six months’ period has ...

Customs

September 6, 2023

Return of goods seized - Admittedly, the six months’ period has already lapsed - Indisputably, the Principal Commissioner of Customs has not extended the time period as postulated u/s 110(2) - The continued detention of the mobile phones by the respondents is illegal and untenable. - HC

View Source

← Previous Next →

Return of goods seized - Admittedly, the six months’ period has ...

Customs

September 6, 2023

You may also like:

Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

Release of seized goods - The appellants argued that the seized goods should be returned as no notice was issued within six months of seizure, as stipulated by Section...

Validity of SCN - Time limitation - whether the show cause notice given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the...

Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 -...

Provisional release of the goods allowed - SCN not issued within time limitation - The Tribunal observed that the goods were seized under Section 110 of the Customs Act,...

Period of limitation for retaining the seized goods - Seeking return of his laptop, computer, documents and other things which were seized during search proceedings -...

Confiscation of Goods – Service of notice – Lapse of period – date of sending or dispatching notice by registered post is date of giving notice as contemplated under...

Returned goods - Rule 16 - the period of six months was not provided under Rule whereas it is provided by way of trade notice which is procedural one. Under any...

Stay petition - recovery proceedings - condition of deposit of 25% within a period of six months - CIT(A) directed to hear the appeal within a period of six months as...

Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under...

Applicability of normal period of limitation - whether the normal period of limitation of 18 months is to be applied or 30 months to be applied for demanding service tax...

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Lapsed SCN - Period of Limitation - The intention of the legislation, thus, is apparent that the show cause notices which were issued prior to the Finance Act coming...

Grant of registration u/s 12AA - non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months...

Refund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after...

Quick Updates: