Search Results for "Bill of Entry"

19 result(s) found

Scroll Down To Discover

Found 19 result(s)

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Penalty on Managing Director in FEMA Violation Case — Failure to Complete Import Formalities Constitutes Continuing Offence. Liability under Section 10(6) of FEMA, 1999 attaches to person responsible for conduct of business regardless of change in management.

The appeal arose from complaint proceedings initiated by the Enforcement Directorate under Section 16(3) of the Foreign Exchange Management Act, 1999 ...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

© Image Copyrights Juris Services & Technology

Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...