Seizure of betel nuts - in the absence of any inquiry made by ...

Seizure of Betel Nuts Deemed Improper Due to Lack of Inquiry by Revenue from Assam State Agriculture Marketing Board.

May 7, 2014

Case Laws Customs AT

Seizure of betel nuts - in the absence of any inquiry made by the Revenue from the issuing authority, Assam State Agriculture Marketing Board, rejection of the same on the sole ground that appellants have not maintained any accounts and held the said documents to be fake, is not proper - AT

View Source

← Previous Next →

Seizure of betel nuts - in the absence of any inquiry made by ...

Seizure of Betel Nuts Deemed Improper Due to Lack of Inquiry by Revenue from Assam State Agriculture Marketing Board.

May 7, 2014

Case Laws Customs AT

You may also like:

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

ITAT partly allowed assessee's appeal. On revenue recognition issue, ITAT held AO made due enquiries, no lack of enquiry, decided in favour of assessee. On disallowance...

Smuggling - Betel Nuts of foreign origin - The conclusion arrived at as regards the foreign origin of the said goods and the smuggled nature by the adjudicating...

Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant....

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are...

GST Rates - HSN Code - Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST - Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST

Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8,...

The request for provisional release of seized betel nuts rejected by the Adjudicating authority was improper and legally not correct. It is ordered that seized betel...

Classification of goods - rate of tax - Nizam Pakku - it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the...

Section 263 revision - derivative transactions losses - inadequate inquiry by Assessing Officer (AO). Commissioner of Income Tax (CIT) set aside AO's order for...

Smuggling - Seizure of goods - place of origin of Betel Nuts - The report of the ARDF has been held to be not reliable in as much as it could not be shown with any...

The Appellate Tribunal examined the issue of invoking revisional jurisdiction u/s 263 in a case involving receipts of accommodation entries and reopening of assessment....

Customs broker's license revocation order set aside due to lack of evidence for alleged violations. Key findings: no proof of misdeclaration or undervaluation to...

The seized gold lacked foreign inscriptions, embossments, or 99.9% purity, and the seizure memo did not mention the officer's reasonable belief that the gold was liable...

Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to...

Quick Updates: