TMI Short Notes

TMI Short Notes on various issues

1. Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity

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2. Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation

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3. Decoding the Interplay of Customs Duty, Interest, and Confiscation Proceedings

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4. Customs Valuation and Classification: Upholding Due Process and Objective Assessment

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5. Recovery Proceedings Against Legal Heirs of Sole Proprietors: Invalidity of Demand Notices Issued Against Deceased Exporters

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6. Jurisdiction of DRI Officers: Supreme Court Upholds Section 97 of Finance Act 2022 validating Customs Notices

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7. Dissecting the Legality of IGST on Ocean Freight for FOB Imports: Refund of IGST

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8. Inordinate Delay in Adjudication: High Court's Stance on Quashing Show Cause Notices

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9. Inordinate Delay in Adjudication: Upholding the Principles of Natural Justice

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10. Monetary Limits for Filing Appeals: Analyzing the CESTAT Judgment on Binding Nature of CBIC Instructions and Fair Hearing

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11. Navigating Trade Restrictions: India's Stance on North Korea Exports and Imports

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12. Supreme Court Verdict on Pre-Import Condition and IGST Exemptions: A Legal Analysis

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13. Beneficial Ownership, Beyond Baggage in Customs Law: Seizure of foreign currency

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14. Export Obligation Compliance: Detailed SOPs for EPCG and Advance Authorization Holders
    1 Comment

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15. Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case

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16. Classification of goods and the reliance on technical reports for legal decision-making.

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17. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections

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18. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty

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19. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation

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20. A Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC Circular

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21. Analyzing the Legal Ramifications of Minimum Price Notifications in Import Trade

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22. Analyzing the Correct Tariff Classification for Fingerprint and Proximity Time & Attendance Systems: A Legal Examination
    1 Comment

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23. Prohibited Goods and Smuggling - gold of foreign marking: Analyzing a Recent Decision in Customs Law

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24. Customs Classification Conflicts in case of import of goods: A Case Study

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25. Analyzing Legal Principles in a Gold Smuggling Case: The Role of Co-accused Statements and Procedural Compliance

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26. Navigating the Legal Consequences of Goods Misdeclaration in Customs Law

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27. Legal Issues in Customs Duty Evasion: Penalties

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28. Navigating Regulatory Compliance: Analysis of a CHA License Revocation and Restoration Case

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29. Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case

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30. The Duty of Diligence: Understanding the Legal Implications for Customs Brokers

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31. Legal Analysis of a Customs Appeal Case Involving Mandatory Pre-Deposit Requirements

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32. From Valuation to Penalty and redemption fine: Legal Implications of Importing Restricted Goods in Customs Law

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33. Insight into Penalties for Procedural Lapses in Customs Documentation

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34. Complexities of Gold Importation - Prohibited Goods and Redemption: An Analysis of the 2023 (8) TMI 1008 - Delhi High Court Case

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35. Easing Export Procedures: A Detailed Analysis of India's New Customs Guidelines

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36. Streamlining Export Grievances in India: The Launch of 'e-SAMADHAAN' Portal

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37. Revamping Export Standards: India's New Directive on Quality Control for Milk and Milk Products

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38. Regularization of Bills of Entry and Waiver of Interest in Indian Customs

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39. Enhancing Maritime Security and Transparency: The Introduction of Body-Worn Cameras for Customs Boarding Officers in India

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40. Extension of the existing concessional import duties on specified edible oils up to and inclusive of the 31st March 2025

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41. Levy of Export Duty on Molasses Exports

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42. Anti-Dumping Duties: A Comprehensive Analysis of the Customs Tariff Act, 1975

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43. Analysis of Recent Anti-Dumping Duty Imposition on Meta Phenylene Diamine Imports from China to India

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44. Analyzing the Legal Dispute in Customs regarding provisional assessment: A Case of Procedural Lapses and Penalty Implications

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45. Legality of Value Enhancement for the import of goods on the basis of allegation of Under-invoicing - Navigating Legal Nuances

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46. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

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47. Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

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48. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

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49. Demand of customs duty beyond normal period of limitation on the ground of change in classification of goods

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50. Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962

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