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 April 2024 Year 2024 This

Eligibility of petitioner in seeking clearance of the goods - ...

Customs

April 6, 2024

Eligibility of petitioner in seeking clearance of the goods - High Seas Sale agreement stands cancelled - The petitioner contested the jurisdiction of the authorities, sought to quash an impugned letter, and requested the release of containers and amendment of the Bill of Entry. Additionally, the petitioner challenged the validity of a CBIC notification and requested detention and demurrage waivers. The High court acknowledged the petitioner's entitlement to seek clearance due to the cancellation of a High Seas Sale agreement and permitted the submission of an application to the designated Customs Officer. Respondent No. 6 raised no objections, and the court directed a timely decision on the application, while keeping all contentions open.

View Source

 


 

You may also like:

  1. Provisional Clearance of Goods under India’s Trade Agreements - Order-Instruction

  2. Clearance of goods under India’s Trade Agreements without original Certificate of Origin - Circular

  3. High sea sales of imported goods are akin to inter-state transactions. - GST council has decided that IGST on high sea sale (s) transactions of imported goods, whether...

  4. Speculative or non speculative business - treatment of “high sea sale” - when the goods are not taken by the delivery the entire issue is treated as speculative...

  5. Denial of SAD exemption on the imported LPG through high sea sales - demand of SAD on the imported goods is not sustainable. - AT

  6. Eligibility of quantity discount - as cash discount is something which is "known" at or prior to the clearance of the goods, being contained in the agreement of sale...

  7. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

  8. Transhipment bond is no longer mandatory for transhipment of goods directly between two sea ports. through the sea route.

  9. GST - High Seas Sales - place of supply - Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus,...

  10. The goods detained constitute stationery, gift and decorations for children’s parties - demurrage and detention charges for the entire period form date of detention to...

 

Quick Updates:Latest Updates