Self-assessed Bill of Entry is appealable order under Customs ...

Self-assessed Bill of Entry appealable. Tribunal remanded matter for classification of Glivec-400 mg under Tariff Sub-heading & Notification benefits.

July 15, 2024

Case Laws Customs AT

Self-assessed Bill of Entry is appealable order under Customs Act, 1962. Appellate Tribunal set aside impugned order and remanded matter to Commissioner (Appeals) to decide classification of imported branded medicament Glivec-400 mg Imatinib tablets under Tariff Sub-heading 3004 2099 or 3004 9049 of Customs Tariff Act, 1975 and entitlement to benefits under Notification 21/2002-Customs.

View Source

← Previous Next →

Self-assessed Bill of Entry is appealable order under Customs ...

Self-assessed Bill of Entry appealable. Tribunal remanded matter for classification of Glivec-400 mg under Tariff Sub-heading & Notification benefits.

July 15, 2024

Case Laws Customs AT

You may also like:

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals by remanding the matter back to the original authority. The Tribunal held that the...

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

Levy of penalty - Mis-declaration of goods - Self assessment of Bill of entry - While the importer is required to subscribe to the truth of the contents of the Bill of...

Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of...

Adjudication of Advance Bill of Entry - Commissioner can assessed the Advance Bill of Entry as prayed by the assesse in accordance with law - AT

Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

Classification dispute over imported goods SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) - whether under CTH 2709 or 2710 - eligibility for exemption under...

The appellant had correctly declared the description of the imported goods as "Surgical Microscope for Neurosurgery - Zeiss OPMI Pentero with accessories" in the Bill of...

Maintainability of appeal before the Commissioner (Appeals) - reassessment of bill of entry - if an assessee wants to challenge the assessment of bill of entry, he...

Tribunal not deciding the matter itself and remanding it to the Assessing Officer - it is noticed that the approach of the Tribunal is to abdicate its duty of deciding...

The assessing officer (AO) exceeded jurisdiction by reclassifying income as fees for technical services (FTS) instead of royalty, contrary to the limited remand order...

Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the...

Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of...

CESTAT ruled on classification dispute regarding parts of Self-Loading Concrete Mixtures (SLCM). The appellant, both importer and manufacturer of SLCM, had Central...

The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the...

Quick Updates: