Recovery under demand notices based on alert issued 5 years ago ...

Customs

April 2, 2024

Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice issued under Section 72(1) of the Customs Act in 2013 became unenforceable when no concrete measures were undertaken within a reasonable period to execute the notice. The Court highlighted the lapse in action for nearly ten years, rendering the subsequent enforcement attempts invalid. - The Court found the Alert Notice issued in 2018 to be unjustified and illegal, as it sought to enforce an expired and redundant demand. This action was deemed contrary to the provisions of the Customs Act and the principles of limitation.

View Source

← Previous Next →

Recovery under demand notices based on alert issued 5 years ago ...

Customs

April 2, 2024

You may also like:

Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses - Trade Notice

Re-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6 years - Prospective or retrospective amendment - 5 year period...

Demand of customs duty - storage of goods outside the bonded warehouse - The letter of licence issuing authority also clearly state that Warehouse -2 situated on the...

Imposition of penalty and confiscation/redemption fine - repairing works for risers and pipes - repair activity done at DTA location instead of designated EOU location -...

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

Duty liability on warehoused goods under prevailing rate on the date - the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence,...

Confiscation - illegal removal of goods from in factory bonded private warehouse - if they have been removed from the customs bonded warehouse clandestinely without...

Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant...

Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses - Circular

Electronic sealing - Deposit in and removal of goods from Customs bonded Warehouses.

Electronic sealing — Deposit in and removal of goods from Customs bonded Warehouses

Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On...

Demand of pending dues of Cost Recovery Charges alongwith the interest - Customs Cargo Service Provider (CCSP) - in the show-cause notice the only allegation is that the...

Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

Quick Updates: