Home Highlights May 2017 Year 2017 This

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1. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

2. Detention order - Smuggling - illicit import of foreign origin gold into India via air cargo - The failure and non-supply of legible/translated copies of all RUDs...

3. Penalty u/s. 271B - failure to get accounts audited - When a particular authority has been designated to record his satisfaction on any particular issue, then it is...

4. Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

5. CESTAT, an Appellate Tribunal, reviewed the revocation of a customs broker's license and related penalties u/s various regulations. The charges included failure to...

6. Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs...

7. The conferment, on the Settlement Commission, of the “powers of a Customs officer”, or the “powers of the Central Excise Officer” would not, ipso facto, result in the...

8. The High Court upheld the validity of the search action u/s 132 carried out at the residential and office premises of the petitioner, an advocate. The court found the...

9. Validity of Assessment u/s 153C - recording satisfaction note - In the present case there is neither the recording of satisfaction by the AO of the searched person that...

10. TPA - whether AO should have decided the issue of international transaction himself instead of referring it to Transfer Pricing Officer as the quantum of International...

11. Revocation of Customs Broker License - The Customs Broker is neither omniscient nor omnipotent. The Customs broker is not concerned with to ensure that the documents...

12. A mere omission or negligence would not constitute a deliberate act of either suppressio veri or suggestio falsy. By the mere reason of such concealment or of furnishing...

13. Refund of anti dumping duty - mere production of CA certificate does not ipso facto grant refund to the respondent unless entire material showing no duty burden passed...

14. Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed...

15. Whether it is open to Central Excise Authority to change the classification made by the Customs Authority? - It is apparent that two authorities i.e. Customs and Excise...