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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Undue benefit of Target Plus Scheme (TPS) - Export of cut and ...

Case Laws     Customs

September 30, 2015

Undue benefit of Target Plus Scheme (TPS) - Export of cut and polished diamonds (CPD) without value addition - warehousing of imported CPD - it is alleged that after import, the goods were taken into private bonded warehouse and without processing the same were removed for export within 3-4 hours or the next day as the case may be. - All the allegations of revenue rejected - AT

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