Home Highlights September 2014 Year 2014 This

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1. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

2. 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...

3. The Public Notice issued by the DGFT introduces the Melon Seeds Import Monitoring System (MS-IMS) and outlines procedures for import registration. Importers are required...

4. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

5. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

6. Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

7. In the present case the licences/scrips were transferred to the appellant importers who had no knowledge of the misrepresentation by the exporters in obtaining them. The...

8. Import of marbles without licence - The importers who are importing goods without licence and then seek to validate the import by obtaining subsequent licence or...

9. Cancellation of DEPB licence - The goods imported and cleared under DEPB licence much before the issue of show-cause notices, therefore at the time of import of the...

10. Seeking revocation of suspension of the Customs license - execution of fake export through Land Customs Station - the Tribunal found that the continuous suspension of...

11. 100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,...

12. Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

13. Valuation of duty free imports - Advance License - In absence of any correction/ amendments in the license, the value of imported goods sought to be exempted by the said...

14. Export obligation - Value Based Advance Licenses - The date of the licence by itself may not decide chronology but the date of import of the goods may be more relevant....

15. Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...