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1. 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...

2. 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...

3. Levy of duty on quality control samples - preserved samples - control samples retained in factory is not liable to duty if proper account is maintained. - AT

4. Cenvat Credit - Retrospective amendment in Rule 16 is aimed at facilitating ‘wire drawing units’ - The sum paid by the wire drawing unit in such cases will be treated as...

5. Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within...

6. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

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

8. 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...

9. 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...

10. 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...

11. Valuation - captive consumption - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory -...

12. Subject :- Procedure for drawal of samples of Toys after amendment in Policy condition No. 2 to Chapter 95 of ITC (HS), 2017 –Schedule – 1. -

13. 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...

14. 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...

15. 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...