Merchant exporter - Failure to export the goods - goods procured ...

Merchant Exporter Not Liable for Duty or Interest for Non-Export of Goods Under Central Excise Act, 1944.

August 27, 2013

Case Laws Central Excise AT

Merchant exporter - Failure to export the goods - goods procured against CT1 certificate - appellant discharged the duty liability - Interest liability - the appellant was not a person who was chargeable to duty cannot be saddled with the duty liability under any provisions of Central Excise Act, 1944 - No interest liability on merchant exporter - AT

View Source

← Previous Next →

Merchant exporter - Failure to export the goods - goods procured ...

Merchant Exporter Not Liable for Duty or Interest for Non-Export of Goods Under Central Excise Act, 1944.

August 27, 2013

Case Laws Central Excise AT

You may also like:

Who is liable to pay duty - Export Goods allegedly diverted in the local market in the guise of export - Bond executed by the non-existent merchant exporter -...

Duty liability - export through merchant exporter - Manufacturing units were not responsible for the production of proof of exports and if the goods are not exported...

Rebate of duty - refund of excise duty on export of goods - export through merchant banker -identity of goods cleared from factory can not be established with those...

Imposition of penalty equivalent to duty and interest u/s 114A of Customs Act - The expression used is 'or' which is disjunctive between duty or interest and further use...

Denial of rebate claim - export of duty paid goods (Sugur) from warehouse - petitioner has not proved by adducing satisfactory documentary evidence that the goods...

The Commissioner of Customs, Chennai-VII announced a BRC Compliance Drive from January 6-31, 2025, requiring exporters to submit pending Bank Realization Certificates....

Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

Cenvat Credit case involving invoices issued by Merchant Exporter for services related to fulfilling Minimum Indicative Export Quota and invoices from U.P. Sugar Mills...

Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition -...

Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. - Trade Notice

This trade notice clarifies that obtaining a Registration-Cum-Membership Certificate (RCMC) is not mandatory for exporters to claim benefits under post-export...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of...

Duty Drawback - Merchant exporter - disallowing Central Excise portion of the drawback, in terms of the adjudicating authority and revisional order is hereby set aside - HC

Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

Quick Updates: