Note – Demurrage charges is not includable in the custom valuation of imported goods for the purpose of charging custom duty. APPEARANCE: Shri Manish Jain, Advocate for the Appellant Shri […]
Note – When a composite contract is entered into between parties for transportation service including various intermediate or ancillary services provided in relation to the principal service of road transport […]
Note – The appellant having made an application for the registration of the contract prior to import of goods for the Project and sponsorship letter having been issued, is eligible […]
Note – Where the revised valuation has been accepted under duress just in order to save detention charge, it cannot be treated as a voluntary consent. Where Respondent has not […]
Note – Petitioner had filed details of outward supplies in Form GSRT – 1 for the period in question which showed that substantial sales had been made by it, though […]
Note – The amount that has been collected by the appellant/steamer agent from the importers/exporters on account of terminal handling charges, demmurage charges, that has been remitted directly to the […]
Note – DGFT notification providing for prohibition on import of mosquito bat with CIF value below Rs 121 per raquet came into force form 26.04.2021 and appellant had the Bill […]
Note – Where other than the admission on the part of the importer, no basis for the adoption of the enhanced value on imports is given, the Revenue is required […]
Note – The Interpretative Rules 2 (a) under General Rules for Interpretation is only for the purposes of interpretation of the Customs Tariff Act, i.e. for determining the applicable duty […]
Note – The assessing officers have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the […]
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