Home Highlights July 2012 Year 2012 This

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1. Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of...

2. Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice...

3. The court examined the interpretation of "reasons to believe" u/s 110 of the Customs Act, 1962, regarding seizure of goods. A previous case had left the interpretation...

4. Release of detained goods - over-valuation of goods - seizure memo issued - there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are...

5. Provisional release of the goods allowed - SCN not issued within time limitation - The Tribunal observed that the goods were seized under Section 110 of the Customs Act,...

6. Classification of Services: Few Issues - Article

7. Validity of detention and seizure of goods - classification of scrap - The DRI has firstly detained the goods, which later on had been seized. Assuming that the stage of...

8. Incomplete E-way bill - GST - Seizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - Merely of none mentioning of the vehicle...

9. Seizure of goods - Jurisdiction - Ethanol - goods in question were not prohibited goods - The High court found that the seizure of the petitioner's goods was prima facie...

10. The court examined the invocation of the extraordinary remedy under Article 226 of the Constitution of India concerning the seizure of goods and the adjudication order....

11. Petition challenging seizure memorandum, show cause notice (SCN), and lookout notice issued regarding mis-declaration of imported goods dismissed. SCN issued u/s 28(4)...

12. Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

13. Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

14. Seeking provisional release of goods - Revenue found it necessary to insist upon additional security deposit - Section 110 of Customs Act, 1962 mandates release of goods...

15. Search and Seizure - Validity of Order passed u/s 132(3) prohibiting petitioners/assessee from removing articles (liquor bottles) in the cupboard at the resident without...