SC: Fixed Shares Paid to Association of Persons Members are Taxable as Income, Regardless of Profit  ||  Supreme Court: Wife Pursuing Her Career Cannot be Deemed Cruelty For Hurting Her Husband  ||  Supreme Court: Appeals Must Include Certified Copies of Orders, as E-Filing Alone is Insufficient  ||  Supreme Court: Children Have a Fundamental Right to Receive Education in Their Mother Tongue  ||  Delhi High Court: Employer’s Delhi Head Office Alone Does Not Give Delhi Labour Courts Jurisdiction  ||  Delhi High Court: Labour Courts Cannot Decide Disputed TA/DA Claims under Section 33C(2) of ID Act  ||  J&K&L HC: Rejection of a Representation Does Not Create Fresh Cause of Action in Service Matters  ||  J&K&L HC: Suspension Period Can be Excluded Only For Back Wages and Not For Seniority or Promotion  ||  Supreme Court: SC/ST Act Does Not Apply to Alleged Casteist Abuse Inside a Private House  ||  Supreme Court: Frictionless Relationship Between the Bar and the Bench Strengthens Justice Delivery    

Madras HC Denies Exemption Benefit on Imports Made Prior to Registration Under Customs Rules - (28 Jan 2020)

CUSTOMS

Madras High Court has denied the exemption benefit on imports made before the registration under Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Court has further observed that there is no justification for the learned Tribunal to hold that these Rules are only procedural or directory in nature and could be applied for the import made at a prior point of time.

Tags : MADRAS HIGH COURT   EXEMPTION BENEFIT   CUSTOM RULES  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved