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Category: Customs Article

ArticleCustoms Article

Levy of Compensation Cess on Export Supply Requires GST Council Review

byCA Bimal Jain30/05/202530/05/2025

The Hon’ble Gujarat High Court in M/s. Sopariwala Export (P.) Ltd. held that the levy of 160% Compensation Cess on the supply of branded chewing tobacco products by manufacturers to merchant exporters for export must be kept in abeyance.

DAY 10 | SEARCH → SEIZURE →ARREST → CONFISCATION & REDEMPTION FINE
ArticleCustoms Article

DAY 10 | SEARCH → SEIZURE →ARREST → CONFISCATION & REDEMPTION FINE

byCA Navjot Singh29/05/202529/05/2025

Day-10 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

Day 9 — “Beyond the Border, Within the Nation: SEZs, FTWZs & India’s Customs Territory”
ArticleCustoms Article

Day 9 — “Beyond the Border, Within the Nation: SEZs, FTWZs & India’s Customs Territory”

byCA Navjot Singh28/05/202528/05/2025

Day-9 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

Day 8 — Entry Gateways & Movement Controls: Bills of Entry, Sea-Air Transhipments, Baggage & Courier Channels
ArticleCustoms Article

Day 8 — Entry Gateways & Movement Controls: Bills of Entry, Sea-Air Transhipments, Baggage & Courier Channels

byCA Navjot Singh27/05/202527/05/2025

Day-8 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

Day 7 – Customs Warehousing (Public & Private Bonded Warehouses) — A Practitioners’ Black-Letter Guide
Customs Article

Day 7 – Customs Warehousing (Public & Private Bonded Warehouses) — A Practitioners’ Black-Letter Guide

byCA Navjot Singh24/05/202524/05/2025

Day-7 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

DAY 6 — FROM SECTION 25(4A) TO CAROTAR: YOUR FTA ORIGIN PLAYBOOK
Customs Article

DAY 6 — FROM SECTION 25(4A) TO CAROTAR: YOUR FTA ORIGIN PLAYBOOK

byCA Navjot Singh22/05/202522/05/2025

Day-6 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

DAY 5 │ “CASH BACK FROM CUSTOMS” — DUTY DRAWBACK & RoDTEP
Customs Article

DAY 5 │ “CASH BACK FROM CUSTOMS” — DUTY DRAWBACK & RoDTEP

byCA Navjot Singh20/05/202520/05/2025

Day-5 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

DAY 4 │ WHEN THE NUMBERS AREN’T FINAL — PROVISIONAL ASSESSMENT, SVB & ADVANCE RULINGS
Customs Article

DAY 4 │ WHEN THE NUMBERS AREN’T FINAL — PROVISIONAL ASSESSMENT, SVB & ADVANCE RULINGS

byCA Navjot Singh19/05/202519/05/2025

Day-4 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

Day 3 — The Bill of Entry: Foundation of Customs Assessment
Customs Article

Day 3 — The Bill of Entry: Foundation of Customs Assessment

byCA Navjot Singh18/05/202518/05/2025

Day-3 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

Day 2 — CUSTOMS VALUATION & TARIFF CLASSIFICATION LEGAL COMPENDIUM
Customs Article

Day 2 — CUSTOMS VALUATION & TARIFF CLASSIFICATION LEGAL COMPENDIUM

byCA Navjot Singh17/05/202518/05/2025

Day-2 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.

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