Bill of Entry Archives

Can new import restrictions apply to goods already shipped to India? Bombay High Court examines relevant date of import under Foreign Trade Policy

A dispute arose over the applicability of a notification changing the import policy for studded platinum jewellery from “Free” to “Restricted”, where the consignments had been dispatched and arrived in India before the notification was published, but the Bills of Entry were filed afterwards.

Counter vailing duty on machines for areca nuts

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Adjudicating authority cannot go beyond show-cause notice’; CESTAT sets aside order demanding Countervailing Duty on areca nuts processing machines

“Adjudicating authority has travelled beyond the classification proposed in the show-cause notice by classifying the product under a classification which was neither claimed by the appellant nor was proposed in the said notice.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Penal charges for late filing of Bill-of-Entry waived; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-appeal passed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No need to challenge assessment order separately where duty paid under protest

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi C.S. (Judicial Member) and Anil G. Shakkarwar (Technical

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act

Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. Dinesha (Judicial Member) allowed the appeal filed by a shipping company against the