Home Highlights February 2019 Year 2019 This

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1. Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by...

2. Interim release of the goods at the time of filing of the appeal - . It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear...

3. The Jharkhand High Court granted permission for release of confiscated goods subject to a pre-deposit u/s 107 of the GST Act. The assessee was required to make a...

4. Provisional release of goods - imported goods (black pepper) are prohibited goods or not - There is no mandate that the goods shall be absolutely confiscated and vested...

5. Imported goods meant for warehousing in SEZ unit are eligible for relaxation from security demanded in provisional release order for re-export. Re-export of imported...

6. The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central...

7. Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers -...

8. Warehousing charges cannot be imposed during detention period but demand of Warehousing charges confirmed for period after the date when option to get the goods released...

9. Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

10. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

11. Seeking provisional release of goods - If the goods are confiscated and allowed redemption on payment of fine such fine has to be recovered from the appellant and some...

12. Seeking release of conveyance alongwith the goods - to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the...

13. Undervaluation under Orissa VAT - sale of good quality goods as scrap - Release of confiscated goods - only on payment of the penalty imposed under subsection (5) in...

14. Duty liability on warehoused goods under prevailing rate on the date - the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence,...

15. Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually...