100% EOU - validity of LOP - Confiscation of goods – ssesse had ...

Assessee Overturns Confiscation and Penalties Imposed u/s 112 for 100% Export Oriented Unit.

September 19, 2013

Case Laws Customs AT

100% EOU - validity of LOP - Confiscation of goods – ssesse had made out a case for setting aside the confiscation ordered by the adjudicating authority and also for setting aside the penalties imposed u/s112 - AT

View Source

← Previous Next →

100% EOU - validity of LOP - Confiscation of goods – ssesse had ...

Assessee Overturns Confiscation and Penalties Imposed u/s 112 for 100% Export Oriented Unit.

September 19, 2013

Case Laws Customs AT

You may also like:

Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

CESTAT set aside the confiscation of foreign liquors and various foreign goods as well as penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962...

Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

Non-fulfilment of export obligation under Advance Authorization by importer company. Penalty imposed on directors solely based on their shareholding and directorship,...

Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

The case involved the scope for retention of penalty u/s 112 of Customs Act, 1962 after liability to confiscation was set aside. Confiscation pertains to goods, while...

Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

Importation of an old and used car by misdeclaring it as new, resulting in undervaluation. Imposition of composite penalty u/ss 112(a), 112(b), and 114AA of the Customs...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Quick Updates: