Home Highlights September 2013 Year 2013 This

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1. Guidelines for handling and storage of valuable goods that are seized/confiscated by the Department.

2. Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC

3. Seeking to demand duty on the lost quantity of the mixed scraps - export of goods in violation of Letter of Permission and In Bond Manufacturing License - The control...

4. Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose...

5. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

6. Seeking release of seized goods - goods purchased by the petitioner from an importer - As per definition under Section 2(25) of the Act, the term “imported goods”...

7. Customs officials seized gold jewelry from petitioners on 23-02-2023. Section 110(2) of Customs Act, 1962 mandates issuing show cause notice u/s 124 within six months of...

8. Seeking inspection of the goods seized from the premises of the appellant - provisional release of goods - In the present case the goods have only been seized under...

9. Disposal of seized/confiscated foreign origin liquor

10. Guidelines for the sale of seized/ confiscated gold - reg. - Circular

11. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

12. Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

13. Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

14. Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

15. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...