Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Exemption from additional duty of customs u/s 3(5) of the ...


Appellant Exempt from Additional Customs Duty; Demand Set Aside Due to Limitation Period Under Customs Tariff Act Section 3(5.

June 5, 2014

Case Laws     Customs     AT

Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - appellant could have entertained a bona fide belief that their activities would not amount to manufacture under SEZ Act - demand set aside on the ground of period of limitation - AT

View Source

 


 

You may also like:

  1. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  2. CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA...

  3. Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

  4. Extended period of limitation – Revenue neutrality - Demand set aside - AT

  5. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

  6. Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

  7. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  8. Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

  9. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

  10. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  11. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

  12. Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no...

  13. The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

  14. Sugar syrup having 78.2% sugar content emerged as an intermediary product during biscuit manufacturing, an exempted final product. CESTAT held sugar syrup was marketable...

  15. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

 

Quick Updates:Latest Updates