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    December 31, 2019   Case LawsCustoms
    Court Denies Request for Advocate Presence During Statement Recording; No Evidence of Coercion Found.
    December 30, 2019   Case LawsCustoms
    Refund of Additional Customs Duty Approved; Chartered Accountant's Certificate Disproves Unjust Enrichment Claims.
    December 30, 2019   Case LawsCustoms
    Court Rules MRP-Based Duty on Imported Goods Incorrect Due to Lack of Indian Manufacturing and Legal Metrology Act Applicability.
    December 28, 2019   Case LawsCustoms
    Air Cargo Customs Clearing Agent Faces Inquiry; Department Actions Upheld Under Natural Justice Principles, Ensuring Revenue Duties Unhindered.
    December 27, 2019   CircularsCustoms
    Customs Department Streamlines Foreign Deputation Proposal Process for Efficient Handling and Improved Coordination.
    December 27, 2019   Case LawsCustoms
    Import Restrictions on Insecticides Unjustified; Violates Article 14, Hindering Eastern & North-Eastern India Access.
    December 27, 2019   Case LawsCustoms
    Provisionally Assessed Bills of Entry Must Be Finalized Within 5 Years; No Pending Petition or Stay Justifies Delay.
    December 27, 2019   Case LawsCustoms
    Bona Fide Buyers of DEPB Scrips Not Liable for Duty if Benefits Were Obtained with Forged Documents.
    December 27, 2019   Case LawsCustoms
    Court Warns: Suppression of Facts in Provisional Release of Seized Goods Leads to Revocation and Costs for Petitioner.
    December 25, 2019   Case LawsCustoms
    Customs House Agent License Suspension: Revenue Can Appeal Commissioner's Orders, Appellate Authority's Rejection Was Erroneous.
    December 25, 2019   Case LawsCustoms
    Anti-Dumping Duty Upheld: Confidentiality Claims by Domestic Industry Justified, Authority's Ruling Deemed Error-Free.
    December 24, 2019   Case LawsCustoms
    Interpreting "Reason to Believe" and "Liable to Confiscation" in Customs Act, Section 110: Betel Nuts Import Case Explained.
    December 24, 2019   Case LawsCustoms
    Tribunal Reviews Dispute Over Customs Appraiser Misconduct; Conflicting Views Between Inquiry Officer and Disciplinary Authority.
    December 23, 2019   Case LawsCustoms
    Customs Authorities Not Liable for Demurrage Charges; Importers Must Pay CELEBI Despite Delays Lacking Mala Fides.
    December 23, 2019   Case LawsCustoms
    Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.
    December 23, 2019   Case LawsCustoms
    EOU imports restricted fabric into DTA without permission, causing stock shortage; show-cause notice issued beyond standard timeframe.
    December 23, 2019   Case LawsCustoms
    Improper Valuation of Imported Goods: Arbitrary 30% Increase Applied Without Legal Basis u/r 5. No Demand Justifiable.
    December 23, 2019   Case LawsCustoms
    Court Permits Franchise and Quantity Discounts; No Evidence of Overpricing or Money Flow Back Found. Demand Set Aside.
    December 22, 2019   CircularsCustoms
    Amendment to ITC(HS) 2017 Chapter 95: New Procedures for Toy Import Clearance to Ensure Compliance with Revised Regulations.
    December 21, 2019   Case LawsCustoms
    Tribunal Upholds Revenue Authorities' 2009 Report Over Assessee's; Denies Retesting Request After Nine Years.
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    Highlights
    All› Customs › Customs - 2019
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    December 31, 2019   Case Laws Customs
    Court Denies Request for Advocate Presence During Statement Recording; No Evidence of Coercion Found.
    December 30, 2019   Case Laws Customs
    Refund of Additional Customs Duty Approved; Chartered Accountant's Certificate Disproves Unjust Enrichment Claims.
    December 30, 2019   Case Laws Customs
    Court Rules MRP-Based Duty on Imported Goods Incorrect Due to Lack of Indian Manufacturing and Legal Metrology Act Applicability.
    December 28, 2019   Case Laws Customs
    Air Cargo Customs Clearing Agent Faces Inquiry; Department Actions Upheld Under Natural Justice Principles, Ensuring Revenue Duties Unhindered.
    December 27, 2019   Circulars Customs
    Customs Department Streamlines Foreign Deputation Proposal Process for Efficient Handling and Improved Coordination.
    December 27, 2019   Case Laws Customs
    Import Restrictions on Insecticides Unjustified; Violates Article 14, Hindering Eastern & North-Eastern India Access.
    December 27, 2019   Case Laws Customs
    Provisionally Assessed Bills of Entry Must Be Finalized Within 5 Years; No Pending Petition or Stay Justifies Delay.
    December 27, 2019   Case Laws Customs
    Bona Fide Buyers of DEPB Scrips Not Liable for Duty if Benefits Were Obtained with Forged Documents.
    December 27, 2019   Case Laws Customs
    Court Warns: Suppression of Facts in Provisional Release of Seized Goods Leads to Revocation and Costs for Petitioner.
    December 25, 2019   Case Laws Customs
    Customs House Agent License Suspension: Revenue Can Appeal Commissioner's Orders, Appellate Authority's Rejection Was Erroneous.
    December 25, 2019   Case Laws Customs
    Anti-Dumping Duty Upheld: Confidentiality Claims by Domestic Industry Justified, Authority's Ruling Deemed Error-Free.
    December 24, 2019   Case Laws Customs
    Interpreting "Reason to Believe" and "Liable to Confiscation" in Customs Act, Section 110: Betel Nuts Import Case Explained.
    December 24, 2019   Case Laws Customs
    Tribunal Reviews Dispute Over Customs Appraiser Misconduct; Conflicting Views Between Inquiry Officer and Disciplinary Authority.
    December 23, 2019   Case Laws Customs
    Customs Authorities Not Liable for Demurrage Charges; Importers Must Pay CELEBI Despite Delays Lacking Mala Fides.
    December 23, 2019   Case Laws Customs
    Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.
    December 23, 2019   Case Laws Customs
    EOU imports restricted fabric into DTA without permission, causing stock shortage; show-cause notice issued beyond standard timeframe.
    December 23, 2019   Case Laws Customs
    Improper Valuation of Imported Goods: Arbitrary 30% Increase Applied Without Legal Basis u/r 5. No Demand Justifiable.
    December 23, 2019   Case Laws Customs
    Court Permits Franchise and Quantity Discounts; No Evidence of Overpricing or Money Flow Back Found. Demand Set Aside.
    December 22, 2019   Circulars Customs
    Amendment to ITC(HS) 2017 Chapter 95: New Procedures for Toy Import Clearance to Ensure Compliance with Revised Regulations.
    December 21, 2019   Case Laws Customs
    Tribunal Upholds Revenue Authorities' 2009 Report Over Assessee's; Denies Retesting Request After Nine Years.

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      Customs

      Refund of Additional Customs Duty (CVD) - excess payment made...

      Refund of Additional Customs Duty Approved; Chartered Accountant's Certificate Disproves Unjust Enrichment Claims.

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      CustomsDecember 30, 2019Case LawsAT
      Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately - assessee has placed on record the C.A. Certificate falsifying the allegations of unjust enrichment. Same cannot be ignored - refund allowed.
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