Home Highlights May 2016 Year 2016 This

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1. The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the sale of goods warehoused in a third-party Free Trade Warehousing Zone (3P FTWZ) to a...

2. 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...

3. 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...

4. Amendment of section 68 of Customs Act, 1962 - Clearance of warehoused goods for home consumption - any warehoused goods may be cleared from the warehouse for home...

5. Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

6. CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

7. Levy of penalty on Custodian - providing Inland transportation of containers - CONCOR - As per section 45, the custodian is burdened with the responsibility of safe...

8. Confiscation - redemption fine - penalty - import of musk melon dried seeds - It was on record that the amendment of the erstwhile policy on free import of the impugned...

9. The case involved confiscation of imported goods, imposition of redemption fine u/s 125, and penalty u/s 114A of the Customs Act, 1962. The goods in question were men's...

10. Eligibility of the importer to clear the goods for home consumption as a trader - e-waste - the goods are restricted and there are violations of Policy

11. 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...

12. Mis-declaration of value, rejection of assessable value of seized goods, and liability for confiscation of goods and imposition of penalty u/s 111(m) of the Customs Act,...

13. Levy of CST - sales in the course of import or inter-State sales - The High Court was right in observing that once the appellant got released the goods after filing the...

14. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

15. Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers...