Home Highlights April 2015 Year 2015 This

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1. Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

2. Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the...

3. Demand of duty on export of goods without payment of duty - short shipped/shot export of goods - export of Linear Alkyl Benzene (LAB) under UT-I for export under the...

4. Export of goods without payment of duty - procedure not followed - demand was raised for non-furnishing of export documents - appellants has to be pay the duty for...

5. Claim of foreign exporter to India as owner of goods seeking to re-export - seizure of cargo currently lying in a warehouse at Gandhidham - Mere filing of the ex-bond...

6. The Policy Circular No. 04/2024 issued by the Directorate General of Foreign Trade provides relaxation in the requirement of submitting 'Bill of Export' as evidence of...

7. Disallowance of exchange loss incurred on export of goods - exchange loss on export of goods adjusted against the export advance is allowable to the assessee - AT

8. Revocation of customs broker license and levy of penalty found unjustified. Alleged violations of Regulations 10(a), 10(b), 10(d) & 10(n) of CBLR, 2018 regarding...

9. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

10. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

11. Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

12. 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...

13. Cenvat Credit denied - duty paying document - the invoice issued by an importer is a valid Cenvatable document - merely by mentioning the wrong details of the document...

14. Rebate of duty - refund of excise duty on export of goods - export through merchant banker -identity of goods cleared from factory can not be established with those...

15. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...