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 June 2024 Year 2024 This

The High Court addressed the release of second-hand specialized ...


Petitioners must pay assessed duty within 4 weeks & goods to be released within 3 weeks thereafter.

June 5, 2024

Case Laws     Customs     HC

The High Court addressed the release of second-hand specialized equipment imported by the petitioner. Despite reviewing relevant legal provisions, including the Foreign Trade Policy-2023, no impact was found on the issues raised. The court instructed the petitioners to pay the assessed enhanced duty within four weeks. Once paid, the respondent was ordered to unconditionally release the goods within three weeks. The petitioners must comply with the duty assessment by a Chartered Engineer. Upon payment, the goods are to be released without additional conditions. The Writ Petitions were disposed of following these directives.

View Source

 


 

You may also like:

  1. Seeking release of various models of second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines, imported - There shall be a...

  2. The High Court directed the respondents to consider the petitioners' plea for provisional release of imported secondhand highly specialized equipment - digital...

  3. Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

  4. Release of the Amount Seized along with interest u/s 132B(4) read with Rule 119A - Scope of the term 'shall release' - The High court held that the petitioner is...

  5. Duty Free Shops (DFS) at airports and various government authorities - Refund of amount collected by respondents No.3 and 4 (AAI) on wrongful application of CGST Act,...

  6. Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of...

  7. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  8. Extension of time for issuance of order u/s 73(9) for recovery of unpaid/short-paid tax or wrongly availed/utilized input tax credit. State GST authorities contend...

  9. Court directs petitioner to submit composite reply to show cause notice within two weeks. Respondents to provide opportunity of hearing to petitioner and pass reasoned...

  10. CENVAT Credit - Removal of capital goods - Depreciation - Deduction of 2.5% to be applied from the date of availing credit, not from the date of receiving or putting to...

  11. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

  12. The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

  13. The High Court, while acknowledging the procedural deficiency of not issuing GST RFD-03 to the petitioner, held that the petitioner failed to avail the opportunity to...

  14. HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

  15. HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the...

 

Quick Updates:Latest Updates