Tag: Customs
Browse our exclusive articles!
Supply Of Advertising Services Not “Intermediary” Services Under IGST Act, Clarifies CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the supply of advertising services is not “intermediary” services under Integrated Goods...
Customs Duty Exemption Benefit Claim In Bills Of Entry Doesn’t Amount To Mis-Declaration: CESTAT
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that claiming the benefit of customs duty exemption in the...
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...