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 2021 Year 2021 This

Mis-classification and misdeclaration of imported goods - The ...


Dispute Over Goods Classification: Each Consignment Must Be Evaluated Independently Without Affecting Past Classifications.

September 3, 2021

Case Laws     Customs     AT

Mis-classification and misdeclaration of imported goods - The test of one particular consignment cannot be used to override the test conducted in respect of past consignments for deciding theclassification in respect of previous consignment test report of the same was not under dispute. - AT

View Source

 


 

You may also like:

  1. Change in Classification of imported goods - MIGLITOL - The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law

  2. Detention of consignment of goods - mis-classification of the goods - case of petitioner is that the alleged mis-classification of the goods cannot be a reason for...

  3. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

  4. The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

  5. Classification of imported goods - Fish Oil in the form of capsules - There has been no dispute on classification by the department for subsequent consignments in regard...

  6. Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for...

  7. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

  8. Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated time frame - Export Consignment through Air - The...

  9. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

  10. Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The...

  11. Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the...

  12. Classification of goods - In any case all the show cause notices were issued only on and after 30.08.1995, raising a classification dispute, after having approved the...

  13. Existence of pre-existing dispute or not - Applicability of provision of Sales of Goods Act, 1930 - The delivery of the goods and the acceptance of the goods by use of...

  14. Initiation of CIRP - Whether the ‘Dispute’ pertaining to the invoice was settled between the parties? - The material on record, specifically the email dated 08.02.2019...

  15. Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709...

 

Quick Updates:Latest Updates