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    Highlights
    All› Customs › Customs - 2016
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    December 30, 2016   Case Laws Customs
    Valuation Rejection Overturned: Discrepancy Found in Engine Manufacturing Year on Certificate and Plate.
    December 30, 2016   Case Laws Customs
    Imported Goods Valuation: Use Declared Price Unless Significant Discrepancy Found Through Market Inquiry. Avoid Loading.
    December 30, 2016   Case Laws Customs
    Bond Without Explicit Interest Terms Bars Interest Recovery Despite Duty Condition per Notification.
    December 29, 2016   Case Laws Customs
    Court Rules No Further Value Increase for Imported Car Audio System Parts After Initial Acceptance.
    December 29, 2016   Case Laws Customs
    Incorrect Application of Rule 9(1)(b)(iv): Supplier's Technical Know-How Misvalued in Buyer-Supplier Agreement.
    December 27, 2016   Case Laws Customs
    Partners Share Liability Equally with Firm for Penalties, Distributed by Ratio; Cannot Be Treated Differently from Firm.
    December 27, 2016   Case Laws Customs
    High Court Rules Allegations Alone Cannot Block Amendments to Import General Manifest Requests.
    December 27, 2016   Case Laws Customs
    Legal Dispute Over Import Classification: Rubber Crumb vs. Vulcanized Tire Powder, Key to Avoid Confiscation.
    December 23, 2016   Case Laws Customs
    Second-hand Goods Valuation Requires Individual Assessment Due to Variations in Use and Condition; No Universal Value Application.
    December 23, 2016   Case Laws Customs
    Appellants Misdeclare Value of Imports, Face Confiscation Under Customs Regulations for Suppression of Actual Value.
    December 21, 2016   Case Laws Customs
    Broken Copper Cathodes Classified Under CTH 7403 19 00 as 'Other' If Meeting 'Refined Copper' Criteria.
    December 21, 2016   Case Laws Customs
    Pistachio Import Valuation u/r 8: Inappropriate to Compare Prices from Different Periods for Customs Valuation.
    December 20, 2016   Case Laws Customs
    Importer's Regular Chartered Accountant's Certificate for SAD Refund Claim Not Considered Independent Due to Ongoing Relationship.
    December 20, 2016   Case Laws Customs
    Delay in Reexporting Rectified Goods Leads to Duty and Interest Demand Instead of Confiscation or Penalties.
    December 20, 2016   Case Laws Customs
    Entities with 5%+ shared ownership in supplier and importer are related for import valuation. Scrutiny required.
    December 19, 2016   Case Laws Customs
    High Court Reviews Anti-Dumping Duty on Soda Ash; Questions on Jurisdiction and Interim Relief Granted.
    December 16, 2016   Case Laws Customs
    Customs Cannot Act on EPCG Export Obligations Until Fulfillment Period Ends.
    December 16, 2016   Case Laws Customs
    Appellant Wins Refund for Unjust Enrichment as Court Confirms Amount Unrecovered from Customer.
    December 16, 2016   Case Laws Customs
    Contractor Entitled to Notification Benefits for Nuclear Project as Certified Goods Use is Undisputed by Revenue Authority.
    December 16, 2016   Case Laws Customs
    CHA License Revocation Delays Harm Innocent Agents Due to Revenue Department Inefficiencies and Lack of Accountability.

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      Customs

      When the bond does not contain the terms of payment of interest,...

      Bond Without Explicit Interest Terms Bars Interest Recovery Despite Duty Condition per Notification.

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      CustomsDecember 30, 2016Case LawsAT
      When the bond does not contain the terms of payment of interest, recovery of interest cannot be made, despite there is a condition of executing the bond not only for the duty but also for the interest, in terms of notification - AT
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