Posts Tagged ‘Warehouse’

Customs dues cannot result in Revenue Authorities overriding claims of pref...

Posted On August 22nd, 2023

Note – The debt ‘due and payable’, when it falls within the four corners of clause (a) to Section 530(1) of the Companies Act, would be treated as preferential payment, […]

Question of extension of time for export to be decided promptly by Revenue ...

Posted On August 18th, 2023

Note – If the respondents/Revenue have taken an inordinately long period of time in deciding the application for extension of time for export of goods, the benefit of the same […]

Currency cannot be seized and material seized to be relied on for notice is...

Posted On August 18th, 2023

Note – In terms of Sub-section (3) of Section 67 of the Act, the documents, books and things seized under Sub-section (2) which have not been relied upon for issuance […]

Stepping up of preventive vigilance by field formations

Posted On July 10th, 2023

10th Floor, Tower-2, Jeevan Bharti Building, Parliament Street, New Delhi-110001. Email: inv-customs@gov.in Tel. 011-21400625 Date: 06.07.2023 To All Pr. Chief Commissioners/ Chief Commissioners of Customs /Customs (Prev.)/ Central GST, The […]

Appellant cannot be faulted for shortcoming in EDI system which impacts joi...

Posted On June 7th, 2023

Note – The allegation that import documents have not been filed jointly by the appellant-EOU and the owner-importer of the goods, has been adequately explained by the appellant. The appellant […]

Procedure for import of electronic goods for repair and re-export

Posted On June 6th, 2023

Room No.227B, North Block, New Delhi, dated 3rd of  June, 2023.   To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Tax All Principal Commissioners/ […]

Betting and gambling are distinct from games of skill and online Rummy is a...

Posted On May 16th, 2023

 Note – There is a distinct difference between games of skill and games of chance; games such as rummy, etc which whether played online or physical, with or without stakes […]

Credit allowed on warranty services provided by dealer on behalf of manufac...

Posted On May 11th, 2023

Note – The appellant/manufacturer is entitled to credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant […]

Net quantity received at recipient end is liable to duty

Posted On April 18th, 2023

Note – The net quantity after adjusting the gain and loss on the quantity cleared from the Refinery to the quantity received at the terminals of the Oil Marketing Companies […]

Duty credit under RoSCTL scheme - Conditions

Posted On April 4th, 2023

New Delhi, the 1st April, 2023 G.S.R. ……. (E) – In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act, 1962 (52 of 1962) […]

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