Submission of fraud document - for claiming exemption under ...

Case Laws Customs

April 12, 2016

Submission of fraud document - for claiming exemption under Notification No. 84/97-CUS dated 11/11/1997 - If fraud is involved, in the eye of law such documents had no existence, therefore, extend period of limitation applicable - AT

View Source

← Previous Next →

Submission of fraud document - for claiming exemption under ...

Case Laws Customs

April 12, 2016

You may also like:

Amends Notification Nos. 92/2009-Cus dated 11.09.2009, 93/2009-Cus dated 11.09.2009, 94/2009-Cus dated 11.09.2009, 95/2009-Cus dated 11.09.2009 and 104/2009-Cus dated 14....

Classification of goods - Bridges/Aerobridges - required to be used for the modernization of airport facilities - benefit of Notification No. 36/96-CUS dated 23.07.1996...

The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to...

Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of...

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous...

Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

Denial of exemption u/s 11(2) was contested due to the trust's failure to file Form No. 10 within the due date specified u/s 139(1) owing to technical issues. The...

Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular...

Exemption u/s 11 was not claimed in original return due to auditor's mistake in Form No. 10B. Assessee rectified mistake by filing revised Form No. 10B. Statutory claim...

Exchange Rates Notification No.11/2019-Custom(NT) dated 15.02.2019

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

Claim of rebate for service tax paid on specified services used for export of goods from July 2012 to December 2013. The rebate claims were rejected on grounds of...

Quick Updates: