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 September 2020 Year 2020 This

Constitutional Validity of Section 25(4) of the Customs Act, ...

Case Laws     Customs

September 11, 2020

Constitutional Validity of Section 25(4) of the Customs Act, 1962 as amended Finance Act, 2016 - Increase in duty on crude palm oil from 30% to 44% - Electronic publication of notification versus publication of notification in the official gazette - The provisions of Section 25(4) of the Customs Act, 1962 is declared as arbitrary and contrary to Section 25(1) & (2)(A) of the Customs Act, 1962. - HC

View Source

 


 

You may also like:

  1. Amends notification No. 52/2017-Customs so as to increase the effective rate of Basic Customs Duty on petroleum crude

  2. Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

  3. Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

  4. Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

  5. Charging interest u/s. 234B(3) / (4) - The section 234B(4) states that if there is any increase or decrease in the income, correspondingly interest shall be increased or...

  6. Denial of rebate claim - merchant exporter - excess duty paid by the manufacturer supplier - rebate is admissible only to the extent of duty paid at the effective rate...

  7. Adjustments in Excise Duty for Petroleum Crude: Notification No. 12/2024-Central Excise - The amendment specifically adjusts the excise duty rate for petroleum crude to...

  8. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment Notification No. 29/2024-Customs (N.T.) updates the tariff values for...

  9. Refund of unutilized input tax credit - zero rated supply of goods - Constitutional Validity of provision of Rule 89(4) (C) of the CGST Rules - the impugned Rule...

  10. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

  11. Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s...

  12. The notification amends the National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules,...

  13. Deduction claimed u/s 80IA(4)(iv)(c) - There is no requirement of capitalization of expenditure on renovation and modernization in the books of accounts is condition...

  14. Crude palm oil imported, having acid value of more than 4, is entitled to get benefit of exemption of duty, and such exemption cannot be taken away by adding to the...

  15. CESTAT Mumbai addressed a case involving a differential Central Excise duty demand u/s 11A(4) of the Central Excise Act, 1944. The appellant discharged the duty upon...

 

Quick Updates:Latest Updates