Home Highlights January 2024 Year 2024 This

You may also like:

1. 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...

2. 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...

3. Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited...

4. 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...

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

6. Seeking provisional release of seized goods - This is a classification dispute and, being a classification dispute, denial of provisional release would be...

7. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

8. 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...

9. Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

10. Provisional release of seized goods - Motor Vehicle - mandate to produce the certificate from the authority - The policy condition is not one incorporated merely for the...

11. Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed...

12. Seeking provisional release of seized goods - As no reasons are forthcoming for enhancing the value of the imported goods over and above the value belonging by the...

13. Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

14. The High Court directed the respondents to consider the petitioners' plea for provisional release of imported secondhand highly specialized equipment - digital...

15. 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...