Denial of exemption - CESTAT has proceeded on the basis that ...

Case Laws Customs

May 18, 2015

Denial of exemption - CESTAT has proceeded on the basis that even though the samples were drawn contrary to law, the appellants would be estopped because their representative was present when the samples were drawn and they did not object immediately. This is a completely perverse finding both on fact and law. - SC

View Source

← Previous Next →

Denial of exemption - CESTAT has proceeded on the basis that ...

Case Laws Customs

May 18, 2015

You may also like:

Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills...

Seeking provisional release of seized goods imported by the petitioner - ‘proper officers’ - It is an admitted position that the said DYCC could not have carried out...

Duty liability on samples drawn for testing within the factory premises - drawing of samples and removal of samples are two different events and it is only the latter...

Leviability of duty on samples drawn - there is not duty liability on drawal of samples to the extent that those are retained or tested within the factory of production...

Classification of intermediate goods - Nylon/Polyester Filament Yarn, partially oriented yarn (POY) - as per test report with regard to the samples of classification...

Jurisdiction - power of DRI to draw samples - In the present case, after the release of imported goods approximately by April 2016 from the custom area, there was no...

Drawing of samples for the purpose of grant of drawback - Wherever export consignments are selected for assessment or examination, the officer of Customs not below the...

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be...

Destruction of the sample - Only for the sake of absence of a column mentioning the date of destruction of the sample, without there being any finding as to clearance...

Since drawback payment is subject to finalisation of case after receipt of test report of samples, monitoring on regular basis at senior level should be undertaken so...

Disallowance of Short Term Capital loss incurred on trading of shares - Conclusion drawn by the Revenue authorities on the basis of the common report of Director of...

Benefit of Notification No.21/2002 – Concessional Rate of Duty - allegation of misdeclaration of goods - when samples have been drawn and have not sent for testing, in...

Depreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of the depreciation claimed by the assessee in the first year when the...

Quick Updates: