Web—In exercise of the powers conferred by section 157 read with section 149 of the Customs Act, 1962 (52 of 1962), the Board, hereby makes the following regulations, namely:- 1. Short title and commencement. ... explanation 1 to sub-section (1) of section 28AAA of the Act. (d) ―Jurisdictional Chief Commissioner of Customs‖ means the ... WebSection 28AA in the Customs Act, 1962. 1 [28AA. Interest on delayed payment of duty.—2 [. (1) ] 3 [Subject to the provisions contained in section 28AB, where a person,] chargeable …
Electronic Duty Credit Ledger Regulations 2024 - Sabka GST
Web16 Mar 2024 · The Supreme Court of India in the judgment delivered last week in Canon India Private Limited v.Commissioner of Customs Canon India [TS-75-SC-2024-CUST] held that the Directorate General of Revenue Intelligence (‘DRI’) has no authority under law to reassess imports and recover duty under Section 28(4) of the Customs Act, 1962 (‘the … WebThe penalties under section 114A and section 114AA of Customs Act, 1962 are also set aside to be determined afresh by the original authority in accordan...-. COURT NO. 1 Customs Appeal No: 85971 of 2013 [Arising out of Order-in-Original No: 13/2013/CAC/CC (E)/YG/GR.VII dated 30thJanuary 2013 passed by the... ses choix d\u0027orientation
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Web109. Amendment of section 28AAA. In section 28AAA of the Customs Act, in sub-section (1),-(a) for the words "by such person", the words "or any other law, or any scheme of the Central Government, for the time being in force, by such person" shall be substituted; (b) after the words "the rules", the words "or regulations" shall be inserted; Web28AA. INTEREST ON DELAYED PAYMENT OF DUTY. - Subject to the provisions contained in section 28AB where a person, chargeable with the duty determined under sub-section (2) … Webconsequential to demand under Section 28 and 75 of Customs Act and Rule 16 of Drawback Rules, 1995 are bad in law (iv) The demand of export duty is not sustainable on merits. (v) The demand of import duty is not sustainable on merits. (vi) Section 28AAA of the Customs Act cannot be invoked. (vii) Once the authorisation was issued by DGFT with ... pamphlet\u0027s sq