Home Highlights November 2013 Year 2013 This

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1. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

2. Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

3. Claim of duty drawback - export of readymade garments, leather goods, etc. - either the supporting manufacturer did not exist or had not manufactured the goods - even in...

4. Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to...

5. Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT

6. Claim of Drawback on re-export of duty-paid goods – considering application for drawback, documents filed in support of claim should be considered liberally and drawback...

7. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

8. Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods

9. Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been...

10. Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden...

11. Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the...

12. Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

13. Reversal of Duty Drawback - Advance Licence and duty drawback are mutually exclusive or not - The Circular proceeds on the basis that the inputs that are duty exempt...

14. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

15. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...