GST applicability on uncleared cargo: bid amounts are cum-duty and no extra sums beyond the bid may be demanded. Clearance of UCC cargo is effected by the custodian filing a Bill of Entry in the bidder's name, with customs duty and IGST assessed and paid by the custodian in that name. The sale proceeds are the cum-duty value because the duty portion is appropriated from the bid amount under the statutory appropriation mechanism. No amount beyond the bid value is demandable from the highest bidder; any additional taxes may be paid from the balance retained by the custodian, who must follow the appropriation procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST applicability on uncleared cargo: bid amounts are cum-duty and no extra sums beyond the bid may be demanded.
Clearance of UCC cargo is effected by the custodian filing a Bill of Entry in the bidder's name, with customs duty and IGST assessed and paid by the custodian in that name. The sale proceeds are the cum-duty value because the duty portion is appropriated from the bid amount under the statutory appropriation mechanism. No amount beyond the bid value is demandable from the highest bidder; any additional taxes may be paid from the balance retained by the custodian, who must follow the appropriation procedure.
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