Home Highlights July 2013 Year 2013 This

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1. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

2. The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central...

3. Provisional release of goods - Jurisdiction - Power to deal with the EIC of the petitioner - The respondents are directed to permit the petitioner to export the goods...

4. Seeking release from preventive detention - COFEPOSA - Smuggling - Baggage Rules - Merely because a detenu is able to sign or write a few words in English or any other...

5. Principle of natural justice - provisional release of goods - reexport of subject goods - It is clarified that if the DRI has any further doubts in the matter, it is...

6. Classification of goods - product manufactured as ‘Lassi’ but named as ‘laban’ - be classified as Lassi under Description of Goods or otherwise? - Inferring from the...

7. Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods...

8. Classification of goods - Potato flakes or Aloo Mash - whether classified under CTH 11052000 or under CTH 20052000? - the subject goods have been admittedly subjected to...

9. Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

10. Disallowance of claim made on account of "Contingent provision for standard assets" - provision in question being in the nature of purely a contingent one and there is...

11. Deferred (contingent) consideration not accrued during relevant previous year as right to receive it was contingent upon achievement of revenue targets. Charging and...

12. CIRP - Approval of the Resolution Plan - Contingent Liability - there are no reason to set aside the Resolution Plan per se except for observing that the RP ought not to...

13. Provision for custom duty when litigation is pending - The subject liability is clearly a contingent liability and squarely falls within the definition of the expression...

14. Benefit of Merchandise Export from India Scheme (MEIS) - Mis-declarion of goods - The authorities below has categorically recorded the findings on the basis of the test...

15. Classification of goods proposed to be imported - Interactive Display System (View Board) - It is found that the subject goods are capable of performing plethora of...