Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act : Supreme Court
3 years, 9 months ago

Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act : Supreme Court

Live Law  

The Supreme Court has held that peas and pulses, which were imported in violation of the notifications of the Central Government and the Director General of Foreign Trade issued under the Foreign Trade Act, are liable to absolute confiscation under Section 125 of the Customs Act as "prohibited goods".The Court granted a relaxation by allowing re-export of the goods. The Supreme Court has held that peas and pulses, which were imported in violation of the notifications of the Central Government and the Director General of Foreign Trade issued under the Foreign Trade Act, are liable to absolute confiscation under Section 125 of the Customs Act as "prohibited goods". Vide para 56 the Court held that "Significantly, if the purport of the order dated 15.10.2020 had been that even if Commissioner would be deciding the matter in appeal, he could not order absolute confiscation of the goods because the High Court had ordered their release, it would immediately lead to the position that the order dated 15.10.2020 of the High Court carried inherent contradictions. The Court proceed to hold that the subject goods are held liable to absolute confiscation but, in continuity with the order dated 18.03.2021 in these appeals, it is provided that if the importer concerned opts for re-export, within another period of two weeks from today, such a prayer for re- export may be granted by the authorities after recovery of the necessary redemption fine and subject to the importer discharging other statutory obligations.

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History of this topic

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
3 months, 3 weeks ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

Live Law  

The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
3 months, 3 weeks ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

Live Law  

The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court
1 year ago

Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court

Live Law  

Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of subsequent imported goods can be discarded if the subsequent imported goods are undervalued to the previously imported identical or similar goods. Affirming the findings of the Central Customs, Excise & Service Tax Appellate Tribunal, the Bench comprising Justices Abhay S. Oka and Pankaj Mithal …

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes
1 year, 3 months ago

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes

Live Law  

The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling.The bench of Justice G.S. The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling. Kulkarni and Justice Jitendra Jain has observed that the ruling passed by …

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal
1 year, 4 months ago

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal

Live Law  

The Delhi High Court has held that there was proper verification on the part of the Customs House Agent with regard to the genuineness of the Importer-Exporter Code as well as GSTIN.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma observed that mere allegations that some other person was importing goods in the name of the importers, whose names …

Knowledge Is A Necessary Element For Committing Abetment : Delhi High Court Quashes Penalty Against Customs Broker
1 year, 8 months ago

Knowledge Is A Necessary Element For Committing Abetment : Delhi High Court Quashes Penalty Against Customs Broker

Live Law  

The Delhi High Court has quashed the penalty against customs brokers on the grounds that knowledge is a necessary element for committing abetment. The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that knowledge of a wrongful act of omission or commission, which rendered the goods liable for confiscation under Section 111 of the Customs Act, is …

Import Of New/Unused Jewellery For Remaking After Melting In An SEZ, Is Permissible; Bombay High Court Sets Aside Levy Of Customs Duty
2 years, 3 months ago

Import Of New/Unused Jewellery For Remaking After Melting In An SEZ, Is Permissible; Bombay High Court Sets Aside Levy Of Customs Duty

Live Law  

The Bombay High Court has ruled that import of finished jewellery for the purpose of melting and remaking of fresh pieces of jewellery in a Special Economic Zone, is an authorised operation. Therefore, the Court held that there is no prohibition on import of finished jewellery for remaking, without payment of Customs Duty, in terms of Rule 27 of the …

[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court
2 years, 6 months ago

[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court

Live Law  

The Bombay High Court on Thursday held that seized goods can only be provisionally released under Section 110A of the Customs Act, 1962 in favour of the owner of the goods and no one else. "The said section does not include or envisage release of goods provisionally in favour of an importer of goods much less does it envisage, a …

Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court
2 years, 11 months ago

Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court

Live Law  

The Bombay High Court has ruled than an appeal from an order passed by the Customs, Excise & Service Tax Appellate Tribunal, involving the question with respect to classification of goods under the Customs Act, 1962, would lie before the Supreme Court under Section 130E of the Customs Act, since it is primarily related to determination of the rate of …

Importers, govt. duel in Supreme Court over GST on ocean freight
3 years, 2 months ago

Importers, govt. duel in Supreme Court over GST on ocean freight

The Hindu  

The government is engaged in a pitched legal battle in the Supreme Court against importers over its decision to levy Integrated Goods and Services Tax on ocean freight on a reverse charge basis. A hearing set for January 11 was postponed after two Judges on the Bench took ill. At the centre of the spat are two notifications issued on …

Govt Frames Norms for Enforcement of 'Rules of Origin' for Imports Under FTAs
4 years, 6 months ago

Govt Frames Norms for Enforcement of 'Rules of Origin' for Imports Under FTAs

News 18  

The government has come out with norms for the enforcement of 'rules of origin' provisions for allowing preferential rate of customs duties on products imported under free trade agreements. These rules "shall apply to import of goods into India where the importer makes a claim of preferential rate of duty in terms of a trade agreement," it said. The ''rules …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Excise duty exempted on indigenous goods sold at duty-free shops in India
11 years, 9 months ago

Excise duty exempted on indigenous goods sold at duty-free shops in India

India TV News  

New Delhi, May 23: In a bid to promote exports, the government Thursday exempted excise duty on indigenously produced goods sold at duty-free shops at international airports. "Government issued notification today so as to allow excise duty-free sale of goods manufactured in India to international passengers or crew arriving from abroad at the DFS located in the arrival halls of …

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