Home Highlights July 2018 Year 2018 This

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1. Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

2. Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

3. Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs.

4. Inland Container Depots for loading and unloading of goods - Additional port in Balli, Goa notified - Notification

5. The Public Notice issued by the Office of the Principal Commissioner of Customs (Preventive) in Chennai highlights the importance of complying with procedures and...

6. Valuation of imported goods - vessel converted from ‘foreign run’ to ‘coastal run’ for carriage of coastal cargo - When IOCL sells the goods the elements of freight and...

7. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

8. Deduction u/s 80IA(4) - container terminal developed by assessee - The assessee was vested with the authority of developing and providing infrastructural facilities for...

9. Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

10. 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...

11. Classification of Cryo Container, also known as Liquid Nitrogen Containers - Cryo Container classifiable under Heading 9617 as ‘Vacuum Flask and other vacuum Vessels,...

12. 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

13. Deduction u/s 80IA(4) - looking to the facilities provided by Container Freight Stand, the Container Freight Stand is an Inland Port as it carries out functions of...

14. Implementation of Export Transhipment (ETP) Module for movement of export cargo from J.N.Port to gateway port in ICES-reg.

15. Release of detained empty container denied - demurrage - As the importer has been found guilty, they could be made liable for payment of rental dues and not the container owner.