Tag: Customs

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Customs Duty Drawback Against Shipping Bills Can’t Be Recovered From Legal Heirs Of Deceased Exporter: Delhi High Court

The Delhi High Court has held that the customs duty drawback against shipping bills cannot be recovered from legal heirs of the deceased proprietor,...

Operating From Area, Not Notified, Tantamount To Violation Of Section 45 Read With Section 7 And 8 Of Customs Act: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal, Bangalore observed that operating from an area which is not notified tantamount to violation of Section...

Seized Goods Can’t Be Destroyed During Pre-Trial Stage; Meghalaya High Court Directs Customs Dept. To Sanction Refund

The Meghalaya High Court directed the customs department to sanction refund while stating that the seized goods can't be destroyed during pre-trial stage. The court...

Liability To Pay Customs Duty In Addition To Fine Paid To Redeem Confiscated Goods: Supreme Court

The Supreme Court ruled that there is a liability to Pay Customs Duty in addition to fine paid to redeem confiscated goods. Regarding the first...

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