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 November 2019 Year 2019 This

Period of limitation of 60 days for storing imported/exported ...

Case Laws     Customs

November 21, 2019

Period of limitation of 60 days for storing imported/exported cargo at Port - rent/usage charges for using the open space, covered space, containers, office accommodation, etc. - Period of sixty days is sufficient and long and cannot be termed as unreasonable and violating Article 14 of the Constitution.

View Source

 


 

You may also like:

  1. Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

  2. Orders passed u/s 92CA(3) barred by limitation by one day - The period of 21 months therefore, expires on 31-12-2019 that must stand excluded since Section 92CA(3A)...

  3. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

  4. Validity of Arbitral Award - dishonor of cheque - Claim u/s 18 of the Limitation Act, 1963, a fresh period of limitation - Admittedly, in this case the respondent was...

  5. Interest on delayed refund of tax u/s 56 of Central Goods and Services Tax Act, 2017 is payable from expiry of 60 days from date of filing shipping bill till date of...

  6. Initiation of CIRP - Period of limitation - Operational Creditors - the date of default is 60 days from 6.1.2020, which is the date of invoice. Counting 60 days from 6.1....

  7. The CESTAT dismissed the Revenue's appeal, ruling that port services qualify as 'place of removal' for availing CENVAT credit on cargo handling services used for...

  8. Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word...

  9. Period of limitation for palling an order passed by the TPO u/s 92CA (3) read with section 153 - Computation of period of 60 days given by the taxpayer extracted in the...

  10. Condonation of delay in filing appeal before the commissioner (appeals) - the appellate authority has no power to allow the appeal to be presented beyond the period of...

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

  12. This circular provides clarification on the insurance amount and bond value for Customs Cargo Service Providers (CCSPs) and the validity of bonds for Authorized Economic...

  13. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

  14. Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

  15. Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under...

 

Quick Updates:Latest Updates