silver jewellery

The drawback rates provided for gold & silver jewellery will only be applicable for exports made through the ports /custom houses as specified in para 4A.12 of the Hand Book of Procedures (vol.1), 2004-2009 after examination by the jewellery expert appraisers/superintendents to ascertain the quality of gold/silver and the quantum of gold/silver in the exported items. It may be noted that the drawback rate provided for gold & silver jewellery is a specific rate in terms o.. Full Article

The drawback rates prescribed in the said Schedule against tariff items 711301 and 711302 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4A.12 of the Hand Book of Procedures (Vol. I), 2009-14 published vide Public Notice No.1/2009-14 dated 27 th August, 2009 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser/Superintendent (Jewe.. Full Article

Section 132B of the Income-tax Act, 1961 - Search and seizure - Retained assets, application of - Whether section 132B(3) is intended to apply to case of dispute of title or absence of title and not when title of a party is undisputed - Held, yes - During search of premises of petitioner's father `L', jewellery weighing 53.63 kgs. of silver was seized - `L' admitted that out of jewellery seized, 10 kgs. Full Article