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Query raised on 19 October 2018 11:55:17 and answered on 19 October 2018 13:05:17

Good morning Sir with Season's greeting,

Goods imported with willful mis-statement, and therefore, the case was adjudicated and goods were ordered to be released on payment of RF/Duty, interest and PP (PP Rs. 50 thousand).

Party relinquished the read more »


Query raised on 15 October 2018 23:05:37 and answered on 16 October 2018 09:05:37


Your valuable guidance vide reply to my query dated 14.10.2018 helped me a lot. It also cleared long pending ambiguity.

1. Is there any requirement to obtain No objection certificate (NOC) or concurrence from the agent who read more »


Query raised on 14 October 2018 20:03:32 and answered on 14 October 2018 23:03:32


1. As per the Notification No: 40/2012-Customs (N.T) dated 02.05.2012, Superintendent of Customs is assigned as the proper officer in relation to the functions under section 54 of Customs Act 1962 and Assist Commissioner /Deputy commissioner is also assigned as the read more »


Query raised on 03 October 2018 16:18:14 and answered on 03 October 2018 17:08:14


Thank u for guiding me regarding my query dated 03.10.2018.

But Sir, the officer is no more in Government service being dismissed and not drawing any salary and /or availing of pensioner benefit. Can the rule of CCS (CCA) Rules,1965 still be applicable read more »


Query raised on 03 October 2018 13:58:01 and answered on 03 October 2018 14:44:01


One of the Customs Officer is dismissed from service on Sept, 2017 in the case of DBK/DEPB fraud case. There is another case pending against him. And in that case, can order be passed against the same officer under Rule 11 of CCS (CCA) Rules,1965?

read more »


Query raised on 20 September 2018 22:58:28 and answered on 21 September 2018 10:58:28


Thank you for your reply. I got clarity of the issue after your explanation citing contents of related notification. Now it is understood that sub-section (1) & (2) of section 54 of Customs Act 1962 are meant for foreign transshipment. Under sub-section (1), foreign transshipment is allowed as per read more »


Query raised on 19 September 2018 22:41:20 and answered on 19 September 2018 23:41:20


As per sub-section 3(b) of section 54 of Customs Act 1962, proper officer may allow the goods for transhipmemnt to any other customs station if he is satisfied that goods are bonafide intended for transshipment. Here- to any other customs station- means only the customs station located in India read more »


Query raised on 31 August 2018 10:20:32 and answered on 31 August 2018 14:20:32

Please provide the definitions of Terms of delivery terms: DDU, DAP, DDP, CIF and EXW as per latest incoterms


read more »


Query raised on 31 August 2018 10:18:19 and answered on 31 August 2018 21:18:19

Good Morning Sir,

I want sample OIO for rebate under Rule 18 of CER, 2002 read with notification No. 19/2004.


read more »


Query raised on 27 August 2018 11:47:57 and answered on 27 August 2018 13:47:57

Good Morning Sir,

Kindly guide on the following situation:

On adjudication, R/F and P/P were imposed on the importer. The importer is ready to pay P/P. But he is not ready to pay R/F and Duty Demanded also as he does not want to redeem the goods being no value read more »


Query raised on 24 August 2018 12:27:25 and answered on 24 August 2018 14:27:25

Respected Sir,

The scenario is that the Charged Officer is not receiving the PO's brief wither by Hand Delivery or sent through Speed Post at the given address.

Sir, in this case what is the last mode for service of notice, order etc.?

Secondly, is the Section 153 of the read more »


Query raised on 08 August 2018 18:30:39 and answered on 08 August 2018 20:30:39


The goods were not seized but only detained. The SCN was issued even before detention of the goods. Is it valid/ legal in terms of the provisions of the Customs Act, 1962. Needless to mention, the goods in question were not seized in terms of the Section 110 of read more »


Query raised on 07 August 2018 18:49:20 and answered on 08 August 2018 10:49:20

A manufacturing unit is exporting goods 'Current Transformers' to Puerto Rico. He exported the goods in the month of April 2017. He filed a rebate claim for duty paid. However, he received the export proceeds only in the month of Feb 2018, March 2018 and April 2018. As per RBI read more »


Query raised on 07 August 2018 17:51:55 and answered on 07 August 2018 18:51:55

As per the Rules, Cenvat Credit for Service Tax paid under Reverse Charge Mechanism can be taken on the basis of GAR-7 Challan in the month of payment only and not in the month of raising of invoice.

I want to know that under which section or rule it falls.

read more »


Query raised on 05 August 2018 13:20:59 and answered on 05 August 2018 22:20:59


As per regulation 3(d) of Goods Imported (Conditions for transhipment) Regulations, 1995, the declarant, the transporter or, as the case may be, the custodian executes a bond in such form with or without surety or security or with both as the read more »

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