Home Highlights December 2019 Year 2019 This

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1. Jurisdiction of Customs Officers for seizure or recovery of material in a search carried out in a DTA - Smuggling - In the case on hand, the search and seizure have...

2. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

3. The Customs officers have no jurisdiction on the appellant to seize the goods in S.E.Z. area therefore seizure of the goods in question is set aside.

4. The High Court addressed the issue of seizure of goods u/s 110 of the Customs Act, 1962 by Customs Authorities outside their designated area. The jurisdiction of...

5. Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

6. Jurisdiction - Power to accord sanction for prosecution proceedings - Section 137 of the Customs Act, 1962 - there is valid appointment of the Commissioner of Central...

7. Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs...

8. Jurisdiction of Preventive officer to initiate any proceeding including proceeding u/s 110(1) - Show Cause Notice for seized goods - The High Court determined that the...

9. Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

10. The matter pertains to the demand for differential customs duty on the undervaluation of goods cleared from a Special Economic Zone (SEZ) unit to the Domestic Tariff...

11. Power of DRI officials to seize goods though found outside SEZ area - property is in SEZ zone or not - removal of the goods from SEZ area or storage of goods in bonded...

12. Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound...

13. Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

14. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

15. Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification