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    August 29, 2020   Case LawsCustoms
    Customs Authority Misses Notice to Agent on Export Obligation Breach u/s 153; Presumption of Delivery Rebuttable.
    August 29, 2020   Case LawsCustoms
    Imported Quick Lime Under 98% Purity Reclassified Under CTH 25.22 per Board's Circular and HSN Guidelines.
    August 28, 2020   Case LawsCustoms
    Central Government Can Impose Import Restrictions on Peas Under FTDR Act Section 3(2), Despite Section 9A Constraints.
    August 28, 2020   Case LawsCustoms
    Court Rules Writ Petition on SCN Premature; Petitioner Advised to Respond, Await Adjudication Under Foreign Trade Policy SFIS Scheme.
    August 28, 2020   Case LawsCustoms
    Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency.
    August 27, 2020   Case LawsCustoms
    Customs Case Highlights Procedural Lapses in Naptha Classification; Importance of Evidence in Cross-Examination.
    August 26, 2020   Case LawsCustoms
    Imported Calcite Sand classified under CTH 2503 9030 based on supplier's data sheet, confirming it's not Precipitated.
    August 24, 2020   Case LawsCustoms
    Customs Misstatement Not Bona Fide Error; SCN Must Be Issued by Additional/Joint Commissioner for Drawback Over Rs. 5 Lakhs.
    August 24, 2020   Case LawsCustoms
    Adjudication Order Faulted for Denying Retesting Request; CRCL Report Shows Minimal Nickel Variation Not Significant.
    August 19, 2020   Case LawsCustoms
    Appellants Lack Evidence of Vessel Traveling Beyond Indian Waters; Cannot Claim Foreign-Going Status u/s 2(21)(ii) Customs Act.
    August 18, 2020   Case LawsCustoms
    Court Allows Shipping Bill Amendments for MEIS Benefits if Section 149 Conditions Are Met; Revenue's Objection Dismissed.
    August 18, 2020   Case LawsCustoms
    Court Upholds Six-Month Extension for Show Cause Notice Issuance u/s 124 of the Customs Act, 1962.
    August 17, 2020   Case LawsCustoms
    Ground Rent on Containers: Defining "Owner," Differentiating Storage Charges, Demurrage Fees, and Interpreting "May" vs. "Shall.
    August 17, 2020   Case LawsCustoms
    Court Grants Relief Due to Undue Hardship from Pre-Deposit Requirement Amid Production Issues and Existing Liabilities.
    August 13, 2020   Case LawsCustoms
    Court Upholds Detention Order in Gold Smuggling Case: Validity Requires Only One Solid Ground u/s 3(1) Clauses (i)-(v.
    August 11, 2020   Case LawsCustoms
    Customs Act Section 129E: Assessees Eligible for 90% or 92.5% Duty Waiver, Deposit Only 7.5% or 10% of Duty.
    August 7, 2020   Case LawsCustoms
    Anti-dumping decision upheld as authority relies on available data due to late disclosure by producer/exporter.
    August 5, 2020   Case LawsCustoms
    Customs Broker License Revocation Challenged for Non-Compliance with Section 138B; Procedural Flaws Highlighted in Adjudication Process.
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    Highlights
    All› Customs › Customs - 2020 › Customs - 2020 - August
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    August 29, 2020   Case Laws Customs
    Customs Authority Misses Notice to Agent on Export Obligation Breach u/s 153; Presumption of Delivery Rebuttable.
    August 29, 2020   Case Laws Customs
    Imported Quick Lime Under 98% Purity Reclassified Under CTH 25.22 per Board's Circular and HSN Guidelines.
    August 28, 2020   Case Laws Customs
    Central Government Can Impose Import Restrictions on Peas Under FTDR Act Section 3(2), Despite Section 9A Constraints.
    August 28, 2020   Case Laws Customs
    Court Rules Writ Petition on SCN Premature; Petitioner Advised to Respond, Await Adjudication Under Foreign Trade Policy SFIS Scheme.
    August 28, 2020   Case Laws Customs
    Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency.
    August 27, 2020   Case Laws Customs
    Customs Case Highlights Procedural Lapses in Naptha Classification; Importance of Evidence in Cross-Examination.
    August 26, 2020   Case Laws Customs
    Imported Calcite Sand classified under CTH 2503 9030 based on supplier's data sheet, confirming it's not Precipitated.
    August 24, 2020   Case Laws Customs
    Customs Misstatement Not Bona Fide Error; SCN Must Be Issued by Additional/Joint Commissioner for Drawback Over Rs. 5 Lakhs.
    August 24, 2020   Case Laws Customs
    Adjudication Order Faulted for Denying Retesting Request; CRCL Report Shows Minimal Nickel Variation Not Significant.
    August 19, 2020   Case Laws Customs
    Appellants Lack Evidence of Vessel Traveling Beyond Indian Waters; Cannot Claim Foreign-Going Status u/s 2(21)(ii) Customs Act.
    August 18, 2020   Case Laws Customs
    Court Allows Shipping Bill Amendments for MEIS Benefits if Section 149 Conditions Are Met; Revenue's Objection Dismissed.
    August 18, 2020   Case Laws Customs
    Court Upholds Six-Month Extension for Show Cause Notice Issuance u/s 124 of the Customs Act, 1962.
    August 17, 2020   Case Laws Customs
    Ground Rent on Containers: Defining "Owner," Differentiating Storage Charges, Demurrage Fees, and Interpreting "May" vs. "Shall.
    August 17, 2020   Case Laws Customs
    Court Grants Relief Due to Undue Hardship from Pre-Deposit Requirement Amid Production Issues and Existing Liabilities.
    August 13, 2020   Case Laws Customs
    Court Upholds Detention Order in Gold Smuggling Case: Validity Requires Only One Solid Ground u/s 3(1) Clauses (i)-(v.
    August 11, 2020   Case Laws Customs
    Customs Act Section 129E: Assessees Eligible for 90% or 92.5% Duty Waiver, Deposit Only 7.5% or 10% of Duty.
    August 7, 2020   Case Laws Customs
    Anti-dumping decision upheld as authority relies on available data due to late disclosure by producer/exporter.
    August 5, 2020   Case Laws Customs
    Customs Broker License Revocation Challenged for Non-Compliance with Section 138B; Procedural Flaws Highlighted in Adjudication Process.

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