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Commentaries
Updated up to The Finance Act, 2016
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1 LIABILITY OF CUSTOMS DUTY
CHAPTER 1 BACKGROUND OF INDIRECT TAX LAW
1.1 Features of Indirect Taxes
1.2 Constitution of India
1.3 Bill, Act, Ordinance and Rules
1.4 Information on website
1.5 Budget 2015-16
CHAPTER 2 INTRODUCTION TO CUSTOMS DUTY
2.1 Brief Background of Customs Law
2.2 Nature of Customs Duty
2.3 Territorial waters and customs waters
2.4 'Goods' under Customs Act
2.5 Classification for Customs and rate of customs duty
CHAPTER 3 TYPE OF CUSTOM DUTIES
3.1 Basic Customs Duty
3.2 Additional Customs Duty u/s 3(1) (CVD)
3.3 Education cess on customs duty
3.4 Secondary and Higher Education Cess
3.5 Additional Duty under section 3(3)
3.6 Additional Duty under section 3(5) (Special CVD - SAD)
3.7 Protective Duties
3.8 Countervailing duty on subsidised goods
3.9 Anti-dumping duty on dumped articles
3.10 Safeguard duty
3.11 NCCD of Customs
3.12 Export duty
3.13 Cess
CHAPTER 4 CLASSIFICATION OF GOODS
4.1 Central Excise Tariff Act (CETA) and Customs Tariff Act (CTA)
4.2 Overview of Tariff
4.3 Rules for Interpretation of Tariff
4.4 Application of GIR in Tariff
4.5 Classification in case of conflict between various headings
4.6 Other provisions relating to classification
4.7 Classification of Parts
CHAPTER 5 PRINCIPLES OF CLASSIFICATION
5.1 Trade Parlance Theory
5.2 HSN and Classification
5.3 Relevance of End Use in classification
5.4 Other principles of classification
5.5 Ayurvedic, Unani, Homoeopathic medicines
2 VALUATION IN CUSTOMS
CHAPTER 6 VALUATION FOR CUSTOMS DUTY
6.1 Value for purpose of Customs Act
6.2 Transaction value at the time and place of importation
6.3 Rate of Exchange for Customs Valuation
6.4 WTO Valuation Agreement
6.5 Customs Value - Inclusions
6.6 Exclusions from Assessable Value
6.7 Valuation of second hand machinery and old motor cars
6.8 Declaration of value by Importer
6.9 Customs value as per earlier section 14(1)
CHAPTER 7 METHODS OF VALUATION FOR CUSTOMS
7.1 WTO Valuation Agreement
7.2 Transaction value of same goods for customs valuation
7.3 Transaction value of identical goods for customs valuation
7.4 Transaction value of similar goods for customs valuation
7.5 Deductive value for customs valuation
7.6 Computed Value for Customs valuation
7.7 Residual Method for customs valuation
CHAPTER 8 VALUATION OF EXPORT GOODS
8.1 Transaction value for assessment
8.2 Over Invoicing/mis-declaration for export
8.3 Earlier provisions relating to customs value of export goods
CHAPTER 9 UNDERVALUATION OF CUSTOMS DUTY
9.1 Transaction value to be normally accepted
9.2 Cases where charge of undervaluation not held valid
9.3 Cases where charge of undervaluation held valid
9.4 Burden of proof of undervaluation in customs
9.5 Debit of Import Authorisation only with invoice value
3 PROCEDURES IN CUSTOMS
10.0 CUSTOMS PROCEDURES
10.1 Administrative set up of Central Excise and Customs
10.2 Binding nature of departmental circulars
10.3 General provisions relating to customs procedures
10.4 Self Assessment of Customs Duty
10.5 Containers and Inland Container Depots
10.6 Miscellaneous Customs Procedures
10.7 Coastal goods
10.8 Special Notified Zone for trading of rough diamonds
CHAPTER 11 IMPORT PROCEDURES
11.1 Import procedures by carrier
11.2 Overview of Procedures for import
11.3 Submission of Bill of Entry
11.4 Self Assessment of Customs Duty
11.5 Provisional Assessment
11.6 Relevant date for rate and valuation of import duty
11.7 Relevant date for foreign exchange rate
11.8 Execution of Bond
11.9 Customs Clearance from view of Import policy
11.10 Procedure after assessment and checking of authorisation
11.11 Import of software through data communication
11.12 Demurrage if goods not cleared from customs
11.13 Disposal if goods not cleared within 30 days
CHAPTER 12 EXPORT PROCEDURES
12.1 Procedures by person in charge of conveyance
12.2 Procedure to be followed by Exporter
12.3 Permission to export by customs
12.4 Other procedures relating to exports
CHAPTER 13 BAGGAGE RULES, 2016
13.1 Background
13.2 General Free Allowance
13.3 Rate of customs duty on baggage
13.4 Concession for transfer of residence
13.5 Other provisions of Baggage
13.6 Concessions to Tourists
13.7 Practical Examples on baggage
13.8 Other provisions of Baggage
CHAPTER 14 CUSTOMS PROCEDURES FOR COURIER AND POST
14.1 Import and export through Courier
14.2 Export and Import by Post
4 EXEMPTIONS AND DEMANDS IN CUSTOMS
CHAPTER 15 EXEMPTION FROM DUTY
15.1 Tariff rate and Effective rate of duty
15.2 Exemption from duty by a notification
15.3 Exemption optional
15.4 Other provisions in respect of exemption
15.5 Exemption when required certificate obtained later
CHAPTER 16 SPECIFIC EXEMPTIONS IN CUSTOMS
16.1 Exemption from customs duty
16.2 Project Imports
16.3 General Exemptions under customs notifications
16.4 Control over end use exemptions
CHAPTER 17 INTERPRETATION OF EXEMPTION NOTIFICATION
17.1 Strict construction of exemption notification
17.2 Purposive interpretation of exemption notification
17.3 Relevance of End Use in exemption notification
17.4 Relevance of tariff for interpretation of Exemption Notification
17.5 Other principles of interpretation
CHAPTER 18 REMISSION, RE-IMPORTS AND RE-EXPORTS
18.1 Remission on lost/pilfered goods
18.2 Remission on relinquished goods
18.3 Abatement of duty on damaged goods
18.4 Re-import of goods
18.5 Refund of customs duty if imported goods are rejected
18.6 Re-exports
CHAPTER 19 DEMANDS OF CUSTOMS DUTY
19.1 Short payment of customs duty
19.2 Time limit for demand of duty
19.3 Show Cause Notice
19.4 Who can issue show cause notice
19.5 Requirements of Show Cause Notice
19.6 Revised show cause notice/corrigendum
19.7 Authority cannot go beyond show cause notice
19.8 Serving of Show Cause Notice
19.9 Reply, Hearing and Order by adjudicating authority
19.10 Provisional attachment pending adjudication
CHAPTER 20 INTEREST FOR DELAYED PAYMENT OF DUTY
20.1 Interest if duty paid late
20.2 Nature of tax, penalty and interest
CHAPTER 21 DEMANDS FOR SUPPRESSION, MISSTATEMENT OR FRAUD
21.1 Extended period for demand
21.2 Wilful suppression of facts
21.3 Primary facts must be disclosed, but not the inferences
21.4 Fraud/Misstatement/Collusion
21.5 Notice for demand for suppression, fraud
21.6 Burden of proof is on department
21.7 Voluntary payment in case of show cause notice alleging suppression of facts
CHAPTER 22 RECOVERY OF DUES
22.1 Recovery of sums due to Government
22.2 Detention and sale of property
22.3 General provisions in respect of recovery
5 OTHER PROVISIONS IN CUSTOMS
CHAPTER 23 REFUND OF CUSTOMS DUTY
23.1 Claim of refund when appeal not required
23.2 Procedure for filing refund application
23.3 Time limit for filing refund application
23.4 Refund when benefit could not be availed due to department's mistake
23.5 Duty collected from buyer must be paid
23.6 Proof of not passing of burden
23.7 Interest on late disbursement of refund
23.8 Consumer Welfare Fund
23.9 Applicability and validity of doctrine of unjust enrichment
23.10 Non-application of provisions of unjust enrichment
23.11 Refund if amount returned to buyer by cheque or credit note or debit note
CHAPTER 24 WAREHOUSING IN CUSTOMS
24.1 Need for warehousing in customs
24.2 Public, Private and special warehouses
24.3 Warehoused Goods (Removal) Regulations, 2016
24.4 Warehousing period under customs
24.5 Manufacture in customs bonded warehouse
24.6 Clearance from bonded warehouse
24.7 Other provisions of customs warehousing
24.8 Goods improperly removed from warehouse
24.9 Reassessment of customs duty cannot be made at warehouse
24.10 Storage in warehouse pending clearance
CHAPTER 25 OTHER PROVISIONS IN CUSTOMS LAW
25.1 Prohibitions on Imports and Exports
25.2 Customs Broker
25.3 Suspension or revocation of CB licence
25.4 Limited liability of Customs Broker (CB)
25.5 'Stores' in customs
25.6 Customs - Other provisions
25.7 Indirect Taxes Dispute Resolution Scheme
CHAPTER 26 PENALTIES AND APPEALS IN CUSTOMS
26.1 Departmental Adjudication
26.2 Enforcement Powers of Revenue Officers
26.3 Penalties
26.4 Confiscation of goods
26.5 Criminal Offences
26.6 Proof in adjudication and prosecution
26.7 Appeals
6 FOREIGN TRADE POLICY
CHAPTER 27 OVERVIEW OF FOREIGN TRADE POLICY 2015-2020
27.1 Background
27.2 FT(D&R) Act
27.3 Foreign Trade Policy
27.4 Highlights of FTP 2015-2020
27.5 Amendments to Foreign Trade Policy only by Government, not by DGFT
27.6 Settlement Commission has jurisdiction in case of default in export obligation and settlement of customs duty and interest
27.7 Administration of Foreign Trade Policy by DGFT
27.8 Interpretation of DGFT final and binding
CHAPTER 28 FT(D&R) ACT AND RULES
28.1 Scheme of FT(D&R) Act
28.2 Director General of Foreign Trade (DGFT)
28.3 Penalty and Adjudication under FT(D&R)
CHAPTER 29 PROCEDURES UNDER FOREIGN TRADE POLICY
29.1 e-Governance of foreign trade
29.2 Issue of authorisation by DGFT
29.3 Import/Export Authorisation
29.4 Authorisation obtained by fraud or misstatement
29.5 Bond with guarantee for import under authorisation
29.6 Personal hearing if aggrieved by decision
29.7 Export Promotion Councils as Registering Authorities
CHAPTER 30 POLICY FOR IMPORT AND EXPORT OF GOODS
30.1 Policy for import of goods
30.2 Broad Policy for import of goods
30.3 Import/export governed as per policy at the time of import/export
30.4 Export Policy
30.5 Pre-shipment Inspection and quality certification
30.6 SCOMET Items
30.7 Free sale and Commerce Certificate
30.8 Preferential and free trade agreements
30.9 Settlement of trade disputes and complaints
CHAPTER 31 EXPORT PROMOTIONAL MEASURES
31.1 Schemes for encouraging Exports
31.2 Export Promotional measures through Duty Credit Schemes
31.3 Export from India Schemes
31.4 Other promotional measures
31.5 Status Holders
CHAPTER 32 DUTY EXEMPTION/REMISSION SCHEMES
32.1 Duty free import of inputs for export
32.2 Advance Authorisation
32.3 Advance authorisation can be issued for exports, deemed exports and intermediate supplies
32.4 Procurement of indigenous inputs
32.5 Standard Input Output Norms (SION)
32.6 Procedure for Issue of Advance Authorisation/DFIA
32.7 Advance authorisation for annual requirements to exporters
32.8 Export Obligation against advance authorisation
32.9 Procedures after advance authorisation
CHAPTER 33 DUTY FREE IMPORT AUTHORISATION (DFIA)
33.1 Transferable import authorisation
33.2 General provisions of DFIA
33.3 Transferability of DFIA
33.4 Import under DFIA after fulfilment of export obligation
33.5 Procedural aspects at DGFT
CHAPTER 34 GEM AND JEWELLERY UNITS
34.1 Specialised exports of gem and jewellery
34.2 Gem and jewellery units in EOU
CHAPTER 35 DUTY DRAWBACK
35.1 Drawback of duty on inputs
35.2 Type of Drawback Rates
35.3 Drawback Rate Fixation
35.4 Drawback claim procedure
35.5 Drawback - Other provisions
35.6 Duty drawback on Re-export
CHAPTER 36 EPCG AUTHORISATION
36.1 Capital goods at concessional rate for export
36.2 Export Obligation (EO) under EPCG
36.3 Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier
36.4 Post Export EPCG Duty Credit Scrip
36.5 Procedures under EPCG
CHAPTER 37 EOU/STP/EHTP/BTU
37.1 An overview of EOU scheme
37.2 Obtaining approval for setting up EOU/STP/EHTP/BTP
37.3 Inputs and capital goods without payment of duty
37.4 Rebate of excise duty and service tax paid on inputs and input services
37.5 EOU is a bonded warehouse
37.6 Procedures by EOU
37.7 Other provisions relating to EOU
37.8 Exit of EOU
37.9 Recovery of duty and penal action on EOU
CHAPTER 38 TAX PROVISIONS RELATING TO EOU
38.1 EOU and tax laws
38.2 Central Excise and EOU
38.3 Nature of Duty paid by EOU
38.4 Excise Procedures by EOU units
CHAPTER 39 OTHER SCHEMES SIMILAR TO EOU
39.1 Software Technology Park (STP)
39.2 Electronics Hardware Technology Parks
39.3 Other schemes
CHAPTER 40 DEEMED EXPORTS
40.1 Supplies within India qualifying for export benefits
40.2 Conditions for availing Benefits by Indian supplier
40.3 Procedure for claiming benefit of deemed export
CHAPTER 41 SPECIAL ECONOMIC ZONES
41.1 SEZ to encourage exports
41.2 Special Economic Zones Act and Rules
41.3 Setting up a new SEZ
41.4 Benefits to Developer
41.5 Development Commissioner
41.6 Setting up a Unit in SEZ
41.7 Routine operations in SEZ
41.8 Sale to SEZ from DTA
41.9 Sale from SEZ to DTA
41.10 Tax exemptions to SEZ
41.11 Miscellaneous provisions
41.12 FEMA Provisions relating to SEZ
41.13 SEZ policies of State Governments