![CBIC issues clarification on the legislative changes in Section 46 of Customs Act, 1962 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/03/CBIC-legislative-changes-Section-46-of-Customs-Act-Taxscan-opengraph.jpeg "CBIC issues clarification on the legislative changes in Section 46 of Customs Act, 1962 [Read Circular]")
CBIC issues clarification on the legislative changes in Section 46 of Customs Act, 1962 [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) issued the clarification on the legislative changes in Section 46 of Customs Act, 1962. ...
![CBIC issues Urgent Measures to sensitise trade in light of proposed changes to Section 46 of the Customs Act, 1962 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/03/CBIC-Urgent-Measures-to-sensitise-trade-Section-46-of-the-Customs-Act-taxscan.jpeg "CBIC issues Urgent Measures to sensitise trade in light of proposed changes to Section 46 of the Customs Act, 1962 [Read Circular]")
![Orders of Higher Appellate Authorities should be followed unreservedly by the Subordinate Authorities: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Orders-of-higher-appellate-authorities-subordinate-authorities-Bombay-High-Court-Taxscan.jpeg "Orders of Higher Appellate Authorities should be followed unreservedly by the Subordinate Authorities: Bombay High Court [Read Order]")
![Bombay High Court directs Customs Authority to reassess the Customs Duty on Bills of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Bombay-High-Court-Custom-Authority-customs-duty-Bills-of-Entry-Taxscan.jpeg "Bombay High Court directs Customs Authority to reassess the Customs Duty on Bills of Entry [Read Order]")
![Relief to Jet Airways & Spice Jet: Exemption available on payment of IGST on re-import of repaired parts/aircrafts into India, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Relief-to-Jet-Airways-Spice-Jet-IGST-re-import-of-repaired-parts-aircrafts-into-India-CESTAT-Taxscan.jpg "Relief to Jet Airways & Spice Jet: Exemption available on payment of IGST on re-import of repaired parts/aircrafts into India, rules CESTAT [Read Order]")
GST: Mere suspicion of mis-classification of Goods can’t be the basis for a Detention of Goods, says Kerala High Court [Read Order]
The Kerala High Court held that mere suspicion of mis-classification of goods cannot be the basis for a detention of goods. The writ petitions raise a common challenge to the legality of orders of...
![GST: Mere suspicion of mis-classification of Goods can’t be the basis for a Detention of Goods, says Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/GST-mis-classification-of-Goods-Detention-of-Goods-Kerala-High-Court-taxscan.jpg "GST: Mere suspicion of mis-classification of Goods can’t be the basis for a Detention of Goods, says Kerala High Court [Read Order]")
Goods sold by way of High Sea Agreement before it reached Custom frontier is not Interstate Sale, in course of Import: Supreme Court [Read Judgment]
The Apex Court held that the goods sold by the High Sea Agreement before it reached the customs frontier is not interstate sale and it is in the course of import. The appellant, Vellanki Frame...
![Goods sold by way of High Sea Agreement before it reached Custom frontier is not Interstate Sale, in course of Import: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Goods-Sold-High-Sea-Agreement-custom-frontier-Interstate-Sale-Sale-in-course-of-Import-Supreme-Court-Taxscan.jpeg "Goods sold by way of High Sea Agreement before it reached Custom frontier is not Interstate Sale, in course of Import: Supreme Court [Read Judgment]")
Gujarat High Court directs Authority to Refund amount collected as Stamp Duty on Bills of Entry filed for the Imported Goods [Read Order]
The Gujarat High Court directed the Authority to refund the amount collected as stamp duty on Bills of Entry filed for the imported goods. The writ applicants, Ram Ratna Wires and M/s. R.R. Kabel...
![Gujarat High Court directs Authority to Refund amount collected as Stamp Duty on Bills of Entry filed for the Imported Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Customs-Gujarat-High-Court-Authority-refund-stamp-duty-Bills-of-Entry-imported-goods-Taxscan.jpg "Gujarat High Court directs Authority to Refund amount collected as Stamp Duty on Bills of Entry filed for the Imported Goods [Read Order]")
Madras High Court directs Customs Dept. to Refund of EDD amount within 4 weeks with 6% Interest Rate [Read Order]
The Madras High Court directed the custom department to refund the Extra Duty Deposit (EDD) amount within 4 weeks with 6% interest rate. The Customs Department has filed this Writ Appeal aggrieved...
![Madras High Court directs Customs Dept. to Refund of EDD amount within 4 weeks with 6% Interest Rate [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Madras-High-Court-Customs-Dept-refund-of-EDD-amount-interest-rate-EDD-Taxscan.jpg "Madras High Court directs Customs Dept. to Refund of EDD amount within 4 weeks with 6% Interest Rate [Read Order]")
Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that the Revenue failed to prove that the invoice did not represent the true transaction value in the international market. ...
![Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Revenue-Invoice-true-Transaction-Value-International-Market-CESTAT-Mumbai-Taxscan.jpeg "Revenue failed prove that Invoice did not represent the true Transaction Value in International Market: CESTAT [Read Order]")
Interglobe Aviation entitled to exemption from payment of Integrated Tax on re-import of repaired parts or Aircraft into India: CESTAT [Read Order]
The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT) while granting relief to Interglobe Aviation held that the appellant is entitled to exemption from payment of integrated tax under...
![Interglobe Aviation entitled to exemption from payment of Integrated Tax on re-import of repaired parts or Aircraft into India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Interglobe-Aviation-exemption-payment-integrated-tax-repaired-parts-aircrafts-CESTAT-Taxscan.jpeg "Interglobe Aviation entitled to exemption from payment of Integrated Tax on re-import of repaired parts or Aircraft into India: CESTAT [Read Order]")
![CBIC prescribes Measures for Smooth implementation of Faceless Assessment under Customs [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/10/CBIC-prescribes-Measures-Smooth-implementation-Faceless-Assessment-Customs-Taxscan.jpg "CBIC prescribes Measures for Smooth implementation of Faceless Assessment under Customs [Read Circular]")