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

Allegations of Undue Benefit Under Target Plus Scheme for Export of Diamonds Rejected by Authorities.

September 30, 2015

Case Laws     Customs     AT

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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