Relevancy of Cross Examination under Customs law has been an intuitive debate with ample of examples in favour of and in against too. Where in certain matters it warrants necessity of cross examination in others demand for it, is a… Continue Reading
When it comes to proper application of Section 112 of the Customs Act, 1962 one has to keep into mind the both subsections i.e, 112(a) and 112(b) and the intricacies both have within. Read the post right till the end… Continue Reading
A comprehensive look into “How does SIIB (x) work” has been among the most requested topics from my small time fans. In fact, everyone knows the importance of this specialty wing of Customs but there is barely a one stop… Continue Reading
Rule 18 of Customs and Central Excise Duties Drawback Rules, 2017 (In short Drawback Rules,2017) read with Section 75 of Customs Act, 1962 deals with recovery of amount of drawback where export proceeds have not been realized. The Drawback Rule,… Continue Reading
The below notification seeks to amend notification No. 19/2019- Customs, dated the 6th July, 2019 so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.… Continue Reading
Clearance of Liquid Bulk Cargo forms a significant part of entire activities undertaken by the Customs Officers. The process ensures incoming of many chemicals in liquid state that are otherwise not manufactured indigenously. Mainly, Liquid bulk might involve crude petroleum… Continue Reading
Essentially, the compounding of offence provides for authority to decide if the criminal proceedings can be commuted to another tool of punishing the offender. Every reported offence does not necessarily lead to the initiating of criminal proceedings. Even where the… Continue Reading
Effecting searches under Customs Act 1962 properly is critical for taking an investigation to its logical end. However, the procedure for these searches under Customs Act has to undertaken cautiously. As part of Investigation, searches are fraught of risks also… Continue Reading
Before discussing arrest under Customs Act 1962 let us dive into article 21 of the constitution. According to Article 21 of the Constitution “no person shall be deprived of liberty of his life or personal liberty except according to the… Continue Reading
Duty drawback for export is an incentive scheme to promote exports from the country. Basically, offering duty drawback acts as a catalyst of country’s exports and results in earning more of foreign exchange for the country. In its earnest spirit,… Continue Reading
