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Tag: CUSTOMS

GST ArticleSupreme Court

Integrated Desktop Computer cannot be classified as ‘portable device’

byCA Bimal Jain20/01/202320/01/2023

The Hon’ble Supreme Court in Hewlett Packard India Sales Pvt. Ltd. & Anr. v. Commissioner of Customs (Import), Nhava Sheva [Civil Appeal No. 5373 and 6715 of 2019, dated January 17, 2023] set aside the orders…

GST ArticlePre-GST

Liability cannot be imposed on the customs broker for undervaluation of exported goods

byCA Bimal Jain04/01/202304/01/2023

The CESTAT, Chennai in M/s. Sri Velavan Logistics Services Private Limited v. The Commissioner of Customs [Customs Appeal No. 40352…

GST in Media

Centre plans amnesty scheme for exporters

byAdmin08/12/202218/06/2024

To regularise export obligation (EO) default cases under the Export Promotion Capital Goods (EPCG) and Advance Authorisation (AA) schemes, the…

Customs Notification

Notification No. 55/2022-Customs dated 31.10.2022

byAdmin01/11/202224/05/2025

CBIC issued Notification No. 55/2022-Customs dated 31.10.2022 seeking to provide export duty exemption/concession to specified goods subject to the prescribed condition(s).

CustomsGST ArticleHigh Court

Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act

byCA Bimal Jain18/09/202221/09/2022

The Hon’ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh Bhabootmal Salecha [CUSTOM APPEAL (L) NO. 20820 OF…

GST ArticlePre-GST

Customs Authorities have no jurisdiction to initiate the proceedings for violation w.r.t. Foreign Trade/ Exchange

byCA Bimal Jain03/08/202203/08/2022

The CESTAT, Ahmedabad in M/s. Janki Dass Rice Mills v. C.C.-Mundra [Customs Appeal No. 10801 of 2021 & Ors. dated…

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