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    Highlights
    All› Customs › Customs - 2013
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    December 28, 2013   Case Laws Customs
    Executing a Bond Doesn't Remove Customs' Authority to Impose Redemption Fines on Released Goods.
    December 28, 2013   Case Laws Customs
    1234-Day Delay in Customs Case Not Excused; Emphasizes Vigilance Over Indolence in Legal Proceedings.
    December 28, 2013   Case Laws Customs
    Refund Approved as Import Duty Not Recovered from Buyers, Unjust Enrichment Rule Not Applicable.
    December 27, 2013   Case Laws Customs
    Anti-dumping duty on NTCF imports from China upheld; appellants denied refund due to unchallenged sunset review findings.
    December 24, 2013   Case Laws Customs
    Second-Hand Car Valuation Must Reflect New Car Price Minus 15% VAT Exclusion.
    December 24, 2013   Case Laws Customs
    Royalty Fees Excluded from Valuation of Imported Goods; Applicable Only to Locally Manufactured and Sold Items in India.
    December 21, 2013   Case Laws Customs
    Appellant Qualifies for Duty Exemption Despite Delayed Installation of Capital Goods Under Notification No. 53/97-Cus.
    December 16, 2013   Case Laws Customs
    Battery Imports for Cell Phones Classified as Accessories, Eligible for Customs Benefits Under Relevant Notification.
    December 14, 2013   Case Laws Customs
    Applicant Fails to Establish Prima Facie Case; Goods Misdeclared as Industrial Salt, Found to be Fertilizer Grade Potassium Chloride.
    December 14, 2013   Case Laws Customs
    Court Rules on Timing of Crude Palm Oil Quantity Measurement Post-Import; Fresh Dip Impractical After Clearance.
    December 13, 2013   Case Laws Customs
    Electric Motor Import Valuation from China Stands; No Evidence to Discard Transaction Value or Enhance Assessable Value.
    December 11, 2013   Case Laws Customs
    Section 112 Penalty Discussed: EPCG Scheme Notification Covers Importer Obligations and Violation Exemptions.
    December 9, 2013   Case Laws Customs
    Exemption Granted: Registered Society's Free Distribution to Poor Qualifies Under Notification No. 148/94, Serial No. 8.
    December 7, 2013   Case Laws Customs
    Interpretation of Time in Customs Refunds: Exclude Event Day from Calculation per Notification No. 102/2007.
    December 7, 2013   Case Laws Customs
    Penalty Imposed u/ss 117 & 72 of Customs Act for Delayed Clearance; Amount Later Reduced.
    December 6, 2013   Case Laws Customs
    Refund Claim on Special Additional Duty Must Apply Beneficial Circulars Retrospectively, Limitation Rules Prospective Only.
    December 6, 2013   Case Laws Customs
    Manufacturer and Customs Agent Face Penalties for Loading Goods Before Customs Issued Let Export Order.
    December 5, 2013   Case Laws Customs
    Xanthan Gum correctly classified under Heading No. 39.13 as a natural polymer, not under Heading No. 13.01.
    December 2, 2013   Case Laws Customs
    Battery Separator Imports Under Heading 8507 90 90 Eligible for Benefits According to Notification.
    November 30, 2013   Case Laws Customs
    Refund Claim Denied: Watchguard Security Products' Embedded Software and Hardware Not Considered Separate u/s 27 Review.

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      Customs

      Penalty u/s 112 - EPCG - When the notification itself provides...

      Section 112 Penalty Discussed: EPCG Scheme Notification Covers Importer Obligations and Violation Exemptions.

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      CustomsDecember 11, 2013Case LawsAT
      Penalty u/s 112 - EPCG - When the notification itself provides for a situation where an importer is not able to fulfil the obligation, the question of violation of conditions of notification does not arise - AT
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