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1. Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter...

2. Availment of CENVAT Credit on capital goods - export of readymade garments - Export goods are not exempted goods. - credit allowed - AT

3. Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - the statements of the...

4. Classification wrap Knitted Fabric - 'lace' falling under CTH 58042990 or as 'Fabric' - imported goods are for use as a decoration on readymade Garments - benefit of...

5. Duty Drawback claim denied due to clarificatory Circular No.55/99-Cus retrospectively applicable. Petitioner's exported product, Woolen Readymade Garments, excluded from...

6. GST Rates - HSN Code - Readymade garments of sale value not exceeding ₹ 1000 per piece attract 5% GST. Readymade garments of sale value exceeding ₹ 1000 per...

7. Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the...

8. Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt...

9. Overvaluation of export of Woven Powerloom Men's Shirt readymade garments under claim of duty drawback - No material placed on record by the Revenue to suspect export...

10. Penalty of penalty for abetment of the fraudulent export scheme - The appellant was accused of misdeclaration and fraudulent export of ready-made garments in order to...

11. TP Adjustment - The manufacturing agreement in an unambiguous manner has restricted the assessee to manufacture for Sandoz and its affiliates. Since the import and...

12. Imposition of redemption fine and penalty - Overvaluation export of readymade garments - The CESTAT observed that, to ascertain the value of goods, the Revenue has done...

13. Confiscation - Imposition of redemption fine and penalty - claim of drawback for export of ‘ready-made garments - Valuation of export goods - Even though the factum of...

14. Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

15. GST Rates - HSN Code - Readymade garment - if a wholesaler supplies readymade garments for a transaction value of ₹ 950 per piece to a retailer, the GST chargeable...