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1. Levy of penalty - hort-landing of goods loaded in a conveyance for importation into India - Prima facie there appears to be a practice of holding an enquiry to ascertain...

2. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

3. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

4. Short Landing of Goods - The petitioner as a steamer agent files an Import General Manifest and represents before the customs authorities as an agent of the shipper and...

5. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

6. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

7. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

8. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

9. Levy of penalty on steamer agent - Undeclared consignment - iolation of conditions / instructions contained in the Board Circular - Revenue has not whispered anywhere if...

10. Liability of carrier / shipper - Short landing of goods - evasion of Customs Duty - ‘Shipper’s Load Stow and Count’ is the term seen in the description of the Bill of...

11. CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

12. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

13. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

14. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

15. Demurrage charges - once consignment is handed over to the Port Trust by the steamer agents, duly endorsing the bill of lading or issuing the delivery order but the...