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Archive: 18 November 2023

Posts in 18 November 2023

Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided

November 18, 2023 2172 Views 0 comment Print

ITAT Delhi held that donations received cannot be considered to be anonymous donations under section 115BBC as details i.e., name, address, PAN, amount of donations of donors provided and not proved to be wrong.

Manufacturing & Other Operations in a Customs Bonded Warehouse (MOOWR)

November 18, 2023 10701 Views 0 comment Print

Learn how simplified approvals of MOOWR in India can help transform into a competitive manufacturing location. Customs Act, Section 65 includes clear and transparent procedures and more.

Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time

November 18, 2023 678 Views 0 comment Print

CESTAT Ahmedabad held that denial of refund claim of Anti-Dumping Duty unjustified as the Anti-Dumping Duty was not leviable at the relevant time as notification imposing the same expired.

Indian Customs Electronic Gateway (ICEGATE)

November 18, 2023 3531 Views 0 comment Print

ICEGATE is the national portal of Indian Customs for e-filing services. Learn more about ICEGATE Registration, Bills of Entry Filing, Shipping Bills Filing and more.

Disregarding Cost Accountant certificate without proving it to be blatantly wrong is unsustainable-in-law

November 18, 2023 627 Views 0 comment Print

CESTAT Chandigarh held that Cost Accountant certificate certifying incidence of duty has not been passed on cannot be disregarded unless it is proved to be blatantly wrong.

Advance Ruling Under Customs

November 18, 2023 10362 Views 0 comment Print

Explore Advance Ruling under Customs: what it is, how it affects trade facilitation & compliance with WTO TFA, India’s commitment to it. Learn more

Compliance Information Portal (CIP)

November 18, 2023 2058 Views 0 comment Print

Unlock efficient trade facilitation with the CBIC compliant Compliance Information Portal (CIP) – Check step-by-step Customs clearance procedures, applicable duties, and PGA regulatory requirements

CBIC’s Authorized Economic Operator (AEO) Programme

November 18, 2023 2052 Views 0 comment Print

Gain Customs facilitation & security for international trade with CBIC’s Authorized Economic Operator (AEO) Programme. Benefits include DPD for imports & highest level of accreditation!

ATITHI Mobile App of CBIC for International Travelers

November 18, 2023 2673 Views 0 comment Print

Discover the ATITHI Mobile App from CBIC for International Travelers – supporting faster Customs processes & access at any time, from anywhere. Get the Customs duty info & easily file your declaration with the Indian Customs, on iOS or Android.

Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved

November 18, 2023 423 Views 0 comment Print

CESTAT Delhi held that the values declared by the exporter before the Chinese authorities was much higher than the values declared in the Bills of Entry and appellant has failed to produce any cogent document to disprove the allegation of mis-declaration in the export declaration.

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