Home Highlights August 2015 Year 2015 This

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1. Legality of import without Importer-Exporter Code (IEC) - import of Piano - import for personal use - restricted or prohibited item - admittedly this goods is a...

2. Import of Hazardous goods - If revenue want to say that these slags appears to be non hazardous in nature is a vague report then the observation by the Chartered...

3. Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were...

4. Compounding of offence - restricted goods or prohibited goods - import of Gold - when ‘restricted goods’ in absence of proper authorization cannot be treated as...

5. Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.

6. Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

7. Import of prohibited item - second hand medical equipments - In the case on hand, it is observed that there is an expert opinion, who has reported that the goods...

8. Procedure / documents for obtaining export authorisation for export of restricted items under Schedule 2 ITC(HS) Classification of Export and Import Items 2018

9. Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

10. Import of food items - List of “Out of Scope” items as received from FSSAI

11. Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)...

12. Classification of imported goods - consignment of gold pendants weighing 5 kgs - Since, the goods imported by the petitioner are classifiable under Exim code 711319, the...

13. Export of prohibited item - item description covered under prohibited wood does not cover blocks that to made exclusively out of imported logs/timber - CHA had...

14. Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and...

15. Online filing and processing of applications for export of Restricted items (Non-SCOMET) at DGFT HQ.