Import of Cigarettes - Smuggling - In a case where the Bills of ...

Case Laws Customs

February 23, 2017

Import of Cigarettes - Smuggling - In a case where the Bills of Entry declared the goods to be Baby Diapers and the Proper Officer also cleared the goods for home consumption u/s 47(1), it may not be possible for the Department later on to contend that cigarettes concealed in Baby Diapers could have been imported and taken into the market - HC

View Source

← Previous Next →

Import of Cigarettes - Smuggling - In a case where the Bills of ...

Case Laws Customs

February 23, 2017

You may also like:

Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not...

Levy of penalty - The appellant had, undisputedly, mis-declared the quantity of the goods imported in the Bill of Entry dated 9.2.2010. - Further, in respect of four of...

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...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the...

Benefit of Exemption - In the instant case, the Bill of Entry was not filed; essentiality certificate was not applied for at the time of import. The impugned Rig was...

Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the...

Valuation of imported goods - related party transaction - rejection of declared value - failure of the appellant to submit evidence of identical/contemporary imports -...

Classification of goods - import of two seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour - partial shipment / part...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

Levy of Anti-Dumping Duty - Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a...

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents...

Quick Updates: