A Reference Library for Customs, Excise, Goods & Services Tax Officers and Tax Payers

Login required for accessing the files. Please login to continue.

Referencer Library - Latest Documents - Last 90 Days

Discussion Board - Referencer Member's Queries, Feedbacks & Replies


Query raised on 05 December 2017 16:36:01 and answered on 05 December 2017 23:36:01


A) In terms of section 80 of the Customs Act 1962 and basing on the request of the passenger, articles in baggage were detained for re-export. But after a few days of detention, passengers changes their intention of re-export and wants read more »


Query raised on 16 November 2017 21:43:38 and answered on 17 November 2017 11:43:38


Conditions for import of gold in terms of 50 of 2017 are as follows.

1 (a) the duty is paid in convertible foreign currency

(b) the quantity of import does not exceed ten kilograms of gold and one hundred kilograms of silver per eligible passenger and

2. the gold read more »


Query raised on 10 November 2017 19:24:52 and answered on 10 November 2017 21:24:52

Sir good evening,

Is the importer himself required to be present for recording his statement under Section 108 of the Customs Act, 1962?

Or his representative and or his authorized agent is permitted to be present for recording statement on behalf of Importer?

read more »


Query raised on 06 November 2017 20:59:48 and answered on 06 November 2017 22:59:48


Some drones imported by passengers were detained for reasons like production of DGFT license and other documents/re-export. But the passenger did not come for clearance even after lapse of few months. Kindly guide me on possible actions to be initiated by the department with regard read more »


Query raised on 03 November 2017 22:03:00 and answered on 03 November 2017 23:03:00


Doubt regarding disposal of mishandled baggage is cleared after reading of admn. reply to a query dated 4.12.2010 wherein it is mentioned that MHB is to be opened/ examined/ panchanama to be drawn/ show cause notice/ O IN O/ and disposal order to be given (OR) disposal to be read more »


Query raised on 02 November 2017 21:35:44 and answered on 02 November 2017 22:35:44


1) In terms of regulation 3 of foreign Exchange (export & import) regulations 2000, currency notes of government of India /reserve bank of India in excess of Rs. 25,000/- is not allowed for person. In case, a passenger is found carrying more than 25,000/- in arrival/departure with / without read more »


Query raised on 02 November 2017 19:16:55 and answered on 02 November 2017 20:16:55

Sir good evening,

The seized Cigarette packets do not have specified health warning to cover 85% of the principal display area of the packages (60% pictorial and 25% textual). Then, in that case, affixing of the said warning on the Cigarettes packets can be permitted .

Sir, is there any read more »


Query raised on 30 October 2017 22:28:43 and answered on 30 October 2017 23:28:43


In terms of Sub-section 4 of section 102,---the officer of customs shall call upon two or more persons to attend and witness the search and list of all things seized in the course of such search shall be prepared by such officer or other person read more »


Query raised on 23 October 2017 18:39:37 and answered on 23 October 2017 22:39:37

Good evening Sir,

Officer promoted as Superintendent on April, 2017

Deemed date of promotion to the grade of Supdt (P) was given as March, 2011;

As on date, the continuous service of more than 4 years have been completed as mandated for getting higher grade pay.

But the officer was read more »


Query raised on 20 October 2017 21:08:17 and answered on 20 October 2017 23:08:17


Thank you for your kind reply to query dated 20/10/2017.

Immediately after seizure, passenger is still available in Airport/custom area/under the control of the seizing officers. For the sake of recording statement under section 108, shall we need to issue summons in letter form or we can directly take read more »


Query raised on 20 October 2017 18:53:52 and answered on 20 October 2017 19:53:52


1. Reference is invited to query dated 14.09.2017.

In airport baggage cases, goods concealed by the passenger were detained and sealed for valuation and adjudication and a detention receipt was issued to the passenger. At a later date, the goods (gold) have to be opened for valuation by an read more »


Query raised on 16 October 2017 18:12:59 and answered on 16 October 2017 19:12:59

Respected Sir,

In terms of Section 111(d) of the CA,1962 goods which are imported or attempted to be imported or are brought within the Indian Customs Waters (contrary to any prohibition) are liable to confiscation.

This Section 111(d) ibid does not speak about the import by an AIRCRAFT;

HOWEVER, THIS read more »


Query raised on 13 October 2017 11:31:42 and answered on 13 October 2017 14:31:42

Good Morning Sir,

My queries dated 10/11/12-10-2017 may not have reached you, may be due to technical glitch.

Sir, my query is about the jurisdiction of officer of Customs for issuing Summons and /or search of premises.

The case in hand is that:

One of the Importers is having address read more »


Query raised on 12 October 2017 14:53:59 and answered on 12 October 2017 15:53:59


Kindly refer to my query dated 10 &11th Oct,2017

Dear Admin Sir,

Jurisdiction of Customs Officer for issuing summons and/or search of premises is extended to the whole of India ?

read more »

Disclaimer | Updated on
All Rights Reserved ©2005-17.
Customs, Excise and Goods & Services Tax Referencer®