Home Highlights August 2014 Year 2014 This

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1. Refund of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for...

2. The High Court held that the rejection of refund claim for Extra Duty Deposit (EDD) paid by the petitioner was unjustified. The EDD amount collected during Special...

3. Rejection of refund claim - EDD - 1% extra duty deposit - EDD is in the form of security and the doctrine of ‘unjust enrichment’ is not applicable in the case of refund of EDD - AT

4. Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

5. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

6. Extra Duty Deposit (EDD) - The imposition of such duty of EDD equivalent to 5% on all the Bill of Entry filed by the petitioner would be beyond the scope of the order...

7. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

8. The Appellate Tribunal examined the reopening of assessment u/s 147 beyond the limitation period, involving the addition of cash deposits in the assessee's savings bank...

9. Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

10. Refund of the Extra Duty Deposit (EDD) - Provisional Assessment not finalised - No such material has been placed before this court to justify the action of the Customs...

11. Imposition of penalty u/s 271(1)(c) of the Income Tax Act for two types of additions: (1) the addition made u/s 50C on the difference between stamp duty value and sale...

12. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

13. The case involved the conversion of Ex-Bond Bill of Entry into Into-Bond Bill of Entry u/s 46(5) of the Customs Act. The appellant initially filed Bills of Entry for...

14. Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant...

15. Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the...