Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC dismissed the challenge to the intimation letter but modified its conditions for provisional release. The petitioner must remit the declared duty and pay 50% of the differential duty computed by the Department (total re-determined value Rs. 3,15,01,438; differential duty Rs. 1,43,21,357). The petitioner is ordered to execute a bond for Rs. 3,15,01,438 and an additional bond of Rs. 2,80,00,000 in lieu of a bank guarantee. On compliance with these conditions, the respondents shall release the goods within seven days. The adjudication proceedings under Section 110A of the Customs Act, 1962 remain pending. Petition disposed.
The HC dismissed the challenge to the intimation letter but modified its conditions for provisional release. The petitioner must remit the declared duty and pay 50% of the differential duty computed by the Department (total re-determined value Rs. 3,15,01,438; differential duty Rs. 1,43,21,357). The petitioner is ordered to execute a bond for Rs. 3,15,01,438 and an additional bond of Rs. 2,80,00,000 in lieu of a bank guarantee. On compliance with these conditions, the respondents shall release the goods within seven days. The adjudication proceedings under Section 110A of the Customs Act, 1962 remain pending. Petition disposed.
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