Latest Customs Law Updates & Duty Refund Judgments | Taxrealtime

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Karnataka High Court: GST authorities can use material collected by other commissionerates, especial... Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restriction... Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, n... Karnataka High Court: Concessional benefits for exports not available when goods sent to third party...

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Customs – Madras High Court: Process of testing, repacking and re-labelling of imports would satisfy the definition of ‘manufacture’ under the Foreign Trade Policy, hence Customs Duty cannot be demanded on items imported...

Customs – Cestat Mumbai: Merely by sending a copy of the Order-in-Original by speed post, the department cannot be said to have discharged their liability to communicate the same to the appellant – It is required to be r...

Customs – Circular issued on mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. 1.7.2023 - reg [Order attached]

Customs – Circular issued Implementing Hon’ble Supreme Court Order relating to ‘pre-import condition’ - Imports that could not meet the said pre-import condition and are hence required to pay IGST and Compensation Cess a...

Customs – CBIC issued Circular on Customs procedure for import and re-export via the Customs Station at Air Cargo Complex, Bengaluru [Circular attached]

Customs – New Delhi High Court: Once the concerned party has paid the redemption fine as well as the penalty as determined then no justification for the Revenue to withhold the release of the said goods merely because th...

Customs – Cestat Hyderabad: As refund sanctioned amount on re-assessment of excess duty was claimed as “expenditure” in Profit & Loss account, hence it has failed to recognize the refund as duty receivables in Books – Re...

Customs – Re-organisation of National Assessment Centres and Faceless Assessment Groups is issued with effect from 15 June 2023 [Circular attached]

Customs – Introduced Online facility of requesting appointment for virtual meeting/personal hearing to the exporters from offices of DGFT [Trade notice attached]

Customs – Advisory issued to ECL users for PAN merger with ICEGATE ID on ICEGATE

Customs – Cestat Chennai: Issue of timeline to claim refund of SAD – Held that the time limit prescribed under Section 27 would not be automatically applicable to refunds under the notification, however, the amended noti...

Customs – CBIC issued Circular on highlights of Foreign Trade Policy, 2023 (FTP)- Handbook of Procedures (HBP) [Circular attached]

Customs – CBIC has issued circular to implement the procedure under Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders [Circular attached]

Customs – New Delhi High Court: Benefit of MEIS cannot be denied for the reasons that the petitioner had checked the box ‘N’ (for No) instead of ‘Y’ (for Yes) in the reward column – Directed to follow advisory dated 11.0...

Customs – Cestat New Delhi: If the Bank officials despite verification are not able to detect the fraudulent nature of the documents, how can one expect from CHA who is not even a public official, hence no penalty can be...

Customs – Cestat New Delhi: As the appellant had paid excess duty it was therefore obligatory on the part of the authority to refund the said excess amount recovered from the appellant – Prayer for reassessment and reque...

Custom – CESTAT Ahmedabad: As the appellant filed the EGM within the stipulated time period and subsequently supplemented it with a correct Supplementary EGM, which was accepted by the proper officer, the appellants comp...

Custom – CESTAT Ahmedabad : Currency exchange rate applicable to Imports to be based on the date when the Warehousing Bill of Entry is filed and not the date on which Ex-Bond Bill of Entry is filed – Appeal allowed [Orde...

Custom – CESTAT New Delhi: Deputy Commissioner had no jurisdiction to review its own order and reassess the bill of entry once again after the goods were cleared on payment of duty - Appeals dismissed [Order attached]

Custom – CESTAT New Delhi: Deposit by the Respondent during the investigation cannot be considered as evidence of the Department's case that import value was mis-declared – Revenue appeal dismissed [Order attached]

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