Custom Articles

A Brief synopsis on Export Oriented Units

CA Nischal Agarwal 13 August 2014 at 10:37

Brief Highlights about EOU An EOU is basically an Export Oriented units which can be set up in the declared ‘warehouse stations’ in India. There are almost 300 such warehouse stations. EOU units are very closely connected with Customs Law

Proposed Section 35F - Implications & Queries

Anandaday Misshra, Advocate 25 July 2014 at 13:20

The proposed Section 35F compels an assessee to have endless thoughts and hence I have tried to deal with some of them as below: Query 1(a) Whether an assessee is supposed to file a stay application along with an appeal before CESTAT? Answer: Yes, it

No time limit for SAD Refund

Sandeep garg 08 July 2014 at 12:22

SONY INDIA PVT LTDVS.THE COMMISIONER OF CUSTOM, NEW DELHI(In the High Court of DELHI) SAD Refund: Limitation Period is not applicable. Statutory provisions: According to Notification No: 102/2007-Customs, a trader is allowed refund of SAD (i

Introduction of Self-assessment of Goods under Customs

Pradeep Jain 05 March 2011 at 12:31

Introduction of Self-assessment of Goods under Customs Prepared By: CA Pradeep Jain and Sukhvinder Kaur, LLB[FYIC] The Finance Minister has in Budget 2011-12 proposed to introduce self-assessment in Customs. In it speech the Finance Minister h