Home Highlights January 2013 Year 2013 This

You may also like:

1. Provisional release of seized goods - Multi-Function Devices - prohibited goods or not - There shall be a direction to the respondents to consider the plea of the...

2. 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...

3. Provisional release of the goods - Water Melon Seeds - prohibited goods or restricted goods - the Watermelon seeds are restricted goods but they cannot be treated as...

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

5. 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...

6. The High Court interpreted Section 110-A of the Customs Act, 1962, focusing on the discretionary use of "may" instead of "shall" regarding provisional release of...

7. 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...

8. Seeking provisional release of goods - Black Pepper - Goods of Sri Lankan Origin - prohibited goods or not - As it is a drastic decision to be taken by the Foreign Trade...

9. Rejection of request for provisional release of the impugned goods - Gold - The goods even if there is any remote possibility of being found prohibited or restricted at...

10. Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only...

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

12. Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC

13. Provisional release of the seized goods - it was opined that the goods were grossly overvalued to claim undue benefits of enhanced IGST refund and Drawback - when the...

14. 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...

15. Provisional release of car imported - whether the imported vehicle is a brand new one or it is a second hand model - When the statute itself provides for provisional...