Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Maintainability of appeal - Jurisdiction - Valuation of imported ...


Appeal Dismissed: Jurisdiction and Valuation Dispute Over Duty-Free Import of Erca Nuts Below Rs. 110/kg.

June 28, 2019

Case Laws     Customs     HC

Maintainability of appeal - Jurisdiction - Valuation of imported goods - as per Notification importation of erca nuts was made free provided the CIF value was ₹ 110/- or more per kG otherwise duty, redemption, fine and penalty - question to how duty is payable if imported on less value is a valuation dispute between the parties - appeal not maintainable

View Source

 


 

You may also like:

  1. Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

  2. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

  3. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  4. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

  5. DGFT imposed Minimum Import Price (MIP) of Rs. 20,108 per MT on import of Disodium Carbonate (Soda Ash) covered under ITC(HS) Codes 28362010, 28362020 and 28362090 under...

  6. The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no...

  7. The case pertains to the classification of imported areca nuts as "roasted" or "raw" for customs duty purposes. The Advanced Ruling Authority determined that if moisture...

  8. Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of...

  9. The High Court considered the issue of whether Sweet Whey powder can be cleared duty-free as a "Leavening Agent" under a duty-free import authorization license. The...

  10. Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption)...

  11. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

  12. Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

  13. Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

  14. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

  15. Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim...

 

Quick Updates:Latest Updates