Home Highlights September 2012 Year 2012 This

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1. Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...

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

3. Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

4. Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will...

5. Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed...

6. The High Court directed the respondents to consider the petitioners' plea for provisional release of imported secondhand highly specialized equipment - digital...

7. Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical...

8. Seeking provisional release of seized garlic imported - In the instant case, the goods have been cleared by the jurisdictional Customs Authorities after satisfying...

9. Rejection of release of imported goods - restricted item or not? - Biodiesel or HSD? - Director General of Foreign Trade confirmed that import of the goods is free -...

10. Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

11. 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...

12. Provisional release of seized goods - Motor Vehicle - mandate to produce the certificate from the authority - The policy condition is not one incorporated merely for the...

13. Seeking provisional release of seized goods - As no reasons are forthcoming for enhancing the value of the imported goods over and above the value belonging by the...

14. Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

15. Non release of goods - the value of the goods shown by the petitioner could not be accepted - provisional release directed subject to conditions - HC