Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
CESTAT held that customs warehouse supervision charges could be recovered on Merchant Over Time basis where officers were utilised only for a limited period in the day. Paragraph 11 of Circular No.32/2016-Cus permits Cost Recovery Charges only in specified situations, such as when the officer remains away from office for the whole day or better part thereof, services are needed more than once a day, or round-the-clock supervision is sought. Because the record showed only part-day use and no proof of full-day deployment, the show cause computation based on days rather than actual hours was unsustainable. The demand on CRC basis was set aside.
CESTAT held that customs warehouse supervision charges could be recovered on Merchant Over Time basis where officers were utilised only for a limited period in the day. Paragraph 11 of Circular No.32/2016-Cus permits Cost Recovery Charges only in specified situations, such as when the officer remains away from office for the whole day or better part thereof, services are needed more than once a day, or round-the-clock supervision is sought. Because the record showed only part-day use and no proof of full-day deployment, the show cause computation based on days rather than actual hours was unsustainable. The demand on CRC basis was set aside.
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