Home Highlights June 2012 Year 2012 This

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1. 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...

2. Import duty - When the vessel was manufactured by an Indian company and was sold to another Indian company which was using this vessel, no question of import duty arises - SC

3. Import of explosive - Inspection and Certification agency - General Procedure for Licensing of Restricted Goods - HC

4. Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person...

5. Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even...

6. Carriage of loaded/empty containers from one Indian Port to another gateway port in coastal vessels - Procedure to be followed.

7. Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea,...

8. Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

9. 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...

10. Procedure to issue E-way Bill - "Bill To Ship To" model under GST

11. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

12. Levy of penalty and redemption fine - Acceptance of enhanced value then declared value of imported goods - The concurrence obtained from the shipping agent in India has...

13. The case pertains to the assessment of duty on a vessel and its ship stores during import. The key points are: freight, either actual or at 20% of FOB value, was...

14. The draft modalities outline the proposed operations for E-Commerce Export Hubs (ECEH), designated areas facilitating cross-border e-commerce activities. Key aspects...

15. The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...