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Case Law Details

Case Name : Lahari Impex Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)
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Lahari Impex Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)

Conclusion: Where the goods re-imported for repair/reconditioning of the goods, when again re-exported beyond the prescribed period of one year including the extension of six months permitted in the Notification, assessee/ importer definitely became liable to pay the custom duty in question in view of the admitted delay beyond the period of 12 months, for the re-export of the same goods.

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One Comment

  1. Allan Xia says:

    Dear Sir,
    Can provide legal consultation for Dubai Custom case?
    My luggage with some cashes and luxury goods is trapped in Dubai airport custom, which is delivered by Courier company from UK to Singapore.
    My question is: a) Whether GST applies to the luggage, and what is the GST rate in Dubai? b) Whether Insurance is mandatory for the luggage required by the Custom, and what is the rate of the insurance fee? c) What is the period for delay and what is the rate for the demurrage fee charge?
    Thanks a lot.

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