Home Highlights May 2016 Year 2016 This

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1. Commissioner (Appeals) allowed the re-export of goods - Customs authorities below did not release the goods for re-export thereby allowing the goods to further...

2. Demand of bank guarantee for re-export of the goods - although in the earlier writ petitions and appeals the petitioners had requested for a provisional release of the...

3. Seizure of smuggled 1000 gms imported gold - walked through the green channel at the airport without made declaration - confiscation upheld - Commissioner (Appeals)...

4. The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as...

5. The High Court dealt with the maintainability of a petition concerning the non-constitution of an Appellate Tribunal and the jurisdiction and authority of the Assistant...

6. Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

7. The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the...

8. The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the...

9. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

10. The appeal challenged the legality of remanding the matter to the original authority and the legal authority of the Commissioner (Appeals) to do so during the relevant...

11. The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the...

12. Authorization by committee of commissioner - appeal before tribunal - The intent and spirit of the law is that the committee has to thread bare examine the issues/points...

13. Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

14. The case involved denial of benefit u/s N/N. 32/97-Cus for clearance of imported multi-color granite blocks due to not acquiring items free of cost. Commissioner...

15. Introduction of the authority of Joint Commissioner (Appeals) - In order to reduce burden or bottleneck of small cases with small amount of disputes and demand from...