TMI Short Notes

TMI Short Notes on various issues

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

   ---

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

   ---

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

   ---

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

   ---

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

   ---

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

   ---

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

   ---

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

   ---

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

   ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

18. Legal Issues in Customs Duty Evasion: Penalties

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

24. Insight into Penalties for Procedural Lapses in Customs Documentation

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

32. Levy of Export Duty on Molasses Exports

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

38. 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?

    ---

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

    ---

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

    ---

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

    ---

42. Examining the legality of confiscation of an Imported car.

    ---

43. Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.

    ---

44. Understanding "seizure" with respect to jurisdiction under the Customs Act, 1962.

    ---

45. Understanding the reasoning of classification under tariff item "8483" and tariff item "8708" of the Customs Tariff Act, 1975.

    ---

46. Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives.

    ---

47. Supersession of regulation - Transportation of Goods (Through Foreign Territory), Regulations 1965

    ---

48. Withdrawal of Anti-Dumping Duty - Designated Authority has no power to give retrospective relief

    ---

1