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 December 2010 Year 2010 This

Smuggled goods will not come within the definition of imported ...


Court Rules Smuggled Goods Don't Qualify as Imported for Customs Exemptions, Reinforcing Taxation Laws.

December 13, 2010

Case Laws     Customs     SC

Smuggled goods will not come within the definition of imported goods for the purpose of the exemption notification – sc

View Source

 


 

You may also like:

  1. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

  2. The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

  3. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

  4. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

  5. The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

  6. Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and...

  7. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

  8. Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

  9. CESTAT ruled against inclusion of 4% running royalty in transaction value of imported goods under Rule 10(1)(c) of Customs Valuation Rules, 2007. The Tribunal found that...

  10. Prayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not - Customs department challenging the order of Customs Authority for...

  11. The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

  12. Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

  13. The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

  14. Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

  15. Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

 

Quick Updates:Latest Updates