Home Highlights August 2013 Year 2013 This

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1. Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their...

2. Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT

3. Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011...

4. CENVAT Credit - allegation of non-receipt of inputs - Specific invoices are already mentioned in the given columns of these registers. It is otherwise apparent from the...

5. The case pertains to confiscation and redemption of goods, levy of penalty u/s 114A of the Customs Act, and determination of capacity of suction pumps and excess...

6. Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill...

7. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

8. Denial of credit - allegation of making the entries in RG 23 A prior to actual receipt of the imported goods - credit should not be denied on the technical and...

9. Failure to make an entry in RG-1 (DSA) register - manufacturing of Gutkha - confiscation of goods manufactured in the factory and not cleared from the factory -...

10. Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the...

11. Confiscation of goods under Rules 25 of the CER, 2002 – goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register,...

12. Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set...

13. Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not...

14. Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and...

15. Confiscation - imports - excess goods found during examination - there is clear misdeclaration of quantity of distinctly different types of scrap having different values...