Duty credit under RODTEP 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) […]
Posts Tagged ‘Warehouse’
Excess consumption would invite liability under exemption Notification 52 o...
Posted On March 27th, 2023
Note – The grits and saw blades imported claiming benefit under Notification 52/2003 Customs and used for cutting unpolished/polished granite slabs are neither capital goods nor parts of capital goods […]
Refund cannot be denied by Revenue where they have accepted amendment of BO...
Posted On March 24th, 2023
Note – The order carrying out an amendment in the Bills of Entry under section 149 of the Customs Act attains finality, where the department does not challenge these orders […]
Subsequent issue of SCN cannot legalise the amount forcefully collected by ...
Posted On March 23rd, 2023
Note – Mere issuance of subsequent show cause notice cannot legalize the fact that the original recovery on 15.10.2019 during search of premises was without jurisdiction or authority of law […]
DGFT Cannot change Foreign Trade Policy and cannot introduce restrictions o...
Posted On February 24th, 2023
Note – The amendment to the FTP can be done only by the Central Government under Para 1.02 of the FTP, whereas amendment to the procedure can be done by […]
Amendment to Form A in case of bonded warehouse
Posted On February 22nd, 2023
Room No. 227 A. North Block. New Delhi Dated 21st February. 2023 To. All Principal Chief Commissioners/ Chief Commissioners of Customs All Principal Chief Commissioners/ Chief Commissioners of Customs (Prey. […]
Liability on warehoused goods not cleared within warehousing period cannot ...
Posted On January 4th, 2023
Note – Warehoused goods, even after expiry of warehousing permitted period, can be allowed to be re-exported, subject to provision of Section 61 and not otherwise. When the goods […]
No unnecessary remanding of matter by Tribunal when required evidence avail...
Posted On January 4th, 2023
Note – The officials and the members of the Tribunal who are dealing with the tax matters should be sensitive of the fact that business matter should be dealt and […]
Date of serving of orders to be determined based on postal tracking report ...
Posted On December 30th, 2022
Note – For the purpose of determination of the limitation period for appeals, while the Department relies upon the date of despatch of the order, it should be the date […]
Project Import benefit cannot be denied where contracts registered prior to...
Posted On December 12th, 2022
Note – When all the goods which otherwise may be classifiable in their actual/specific tariff heading are cleared under Project Import Regulations, 1986 the same goods shall be classified under […]
