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.

Case Laws Customs

July 15, 2024

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.

Case Laws Customs

July 15, 2024

You may also like:

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...

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

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...

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...

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...

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...

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...

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

The assessee, a company engaged in development/construction and sale of flats and plots, had classified its properties into four categories: flats open for sale, let-out...

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...

Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered -...

100% EOU - Classification of goods - Bill of Entry describes the goods as ‘Indonesia robusta coffee beans’ - On examination found to be Coffee husk/bits - Denial from...

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

Quick Updates: