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 2023 Year 2023 This

Preferential rate of duty - certificate of origin - Imports of ...


Court Overturns Decision on Origin Certificates for Thai Gold Jewellery Imports, Upholds Preferential Duty Rates.

September 12, 2023

Case Laws     Customs     AT

Preferential rate of duty - certificate of origin - Imports of ‘gold jewellery’/ ‘diamond studded gold jewellery’ effected from Thailand - There are no justification for discarding of the ‘certificates of origin’ by the adjudicating authority - impugned order set aside - AT

View Source

 


 

You may also like:

  1. Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to...

  2. Department of Commerce’s Statement on import of gold jewellery from Thailand

  3. Seizure of gold of foreign origin, silver granules and Indian currency notes - The High Court overturned the CESTAT's decision, emphasizing that: The statements made by...

  4. Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate -...

  5. Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of...

  6. Smuggling - foreign origin gold bars - It is undisputed that it had foreign markings and has been certified by the jewellery expert to be of foreign origin. The only...

  7. Import of Gold from Korea - Valid import or not - it is evident that on the date when the gold granules were imported i.e., on 21.09.2017, there was no restriction on...

  8. The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As...

  9. The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's...

  10. Smuggling - recovery of Gold - foreign origin - The gold of Indian origin is generally of 916 purity (22 carat) - None of the appellants have placed on record any...

  11. The High Court considered a case involving professional misconduct u/s Clause (7) of the Chartered Accountants Act. The issue was the validity of the Appellate...

  12. Levy of Anti-Dumping Duty - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - country of origin - Without checking the authenticity of the certificate...

  13. Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as...

  14. Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles

  15. Foreign Exchange Management Act, 1999-Import of gold in any form including jewellery made of gold/precious metals or/and studded with diamonds/semi-precious/precious...

 

Quick Updates:Latest Updates