New Delhi, the 30th of September, 2024 Subject: Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly […]
Note – When Six essential components of motor vehicle viz., Engine along – with Transmission Unit, Door Panel, HVAC and Cooling Module, Exhaust System and Axle are being procured from […]
Room No. 229A, North Block, New Delhi, dated the 20th August, 2024 To, All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive)/ Customs & Central Tax), All Principal Commissioners/ Commissioners […]
New Delhi, the 31st July, 2024 G.S.R. …..(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section […]
Note – The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine and other charges under Section 125 of […]
New Delhi, the 12th July, 2024 G.S.R. …..(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and […]
Note – The fact that duty does not form part of Consolidated Fund of India does not have any bearing on determining the scope and nature of an exemption notification […]
Note – The applicability of the rate of tax u/s 129(1)(a) would get triggered only if a transaction falls within the meaning of the term “supply” as per Section 7 […]
Note – The question is whether an amendment facility permitted under Section 149 is among the ‘relevant provisions of the Act’ that empowers and can be used as the route […]
Note – Appellant claimed refund of excess customs duty paid to get the gold biscuits imported released after their confiscation. Refund claim denied by Authorities as duty had been paid […]
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