Home Highlights December 2014 Year 2014 This

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1. Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due...

2. Rejection of remission of duty in respect of the goods lost in fire - once insurance company has granted the insurance claim for the principal amount of the goods...

3. Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost...

4. Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless...

5. The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

6. Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...

7. 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...

8. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

9. Remission of duty - assessee are entitled for remission of duty on inputs gone in the manufacturing process which has been lost in fire - AT

10. Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim...

11. Molasses lost due to mishap - The respondent has not applied for any remission of duty to the Proper Officer inspite of the provisions in the Central Excise Rules for...

12. Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the...

13. Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

14. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

15. Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...