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 December 2021 Year 2021 This

Classification of imported goods - Areca Nuts - There has to be ...


Proper Officer Must Determine Areca Nut Classification for Import; Others Cannot Override Authority in Chennai.

December 6, 2021

Case Laws     Customs     HC

Classification of imported goods - Areca Nuts - There has to be a proper determination as to whether there is prohibition of the imported goods. This exercise can be carried only by a “Proper Officer” and cannot be usurped by the third or fourth respondents or their counter parts in Chennai - Merely because the officers of the third and the fourth respondents have powers to investigate by itself means will not mean that they can insist on a “hands off approach” by a competent officer who have been given the powers to assess Bill of Entry filed by an importer. - HC

View Source

 


 

You may also like:

  1. Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are...

  2. The case pertains to the classification of imported areca nuts as "roasted" or "raw" for customs duty purposes. The Advanced Ruling Authority determined that if moisture...

  3. This case pertains to the classification of imported goods, specifically roasted areca nuts/beetle nuts and roasted areca nuts/beetle nuts cut. The issue was whether...

  4. This notification from the Directorate General of Foreign Trade, Ministry of Commerce and Industry, Government of India, amends the import policy condition under ITC(HS)...

  5. Classification of goods intended to be imported - Roasted Areca Nuts - roasted betel nuts are correctly classifiable under the tariff item 2008 19 20 [Other roasted nuts...

  6. Jurisdiction - Illegal import - the initial seizure of areca nuts and the trucks by the Assam Police cannot be said to be without authority. But in view of the...

  7. Prohibited goods - areca nuts - So far as the prohibition under the notification issued by the DGFT is concerned, it is based on the CIF value, i.e., the transaction...

  8. The AAR held that provisionally preserved areca nut (whole) and provisionally preserved areca nut (split) are to be classified under CTH 2008 19 20 'Other roasted nuts &...

  9. Classification of goods - rate of tax - Nizam Pakku - it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the...

  10. Areca nut (i.e. Betel nut) under SIONs (including Leather SIONs), disallowing import thereof. - Public Notice

  11. Notification amends tariff values for edible oils, brass scrap, areca nut, gold, and silver. Tables provide revised tariff values for crude palm oil, RBD palm oil,...

  12. Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to...

  13. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  14. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  15. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

 

Quick Updates:Latest Updates