Claim of exemption on import - the “goods intended for use” in a ...

Exemption Claim Upheld: Importer Entitled to Benefits as Goods Lost in Transit; No Differential Duty Recoverable.

August 2, 2016

Case Laws Customs AT

Claim of exemption on import - the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. - AT

View Source

← Previous Next →

Claim of exemption on import - the “goods intended for use” in a ...

Exemption Claim Upheld: Importer Entitled to Benefits as Goods Lost in Transit; No Differential Duty Recoverable.

August 2, 2016

Case Laws Customs AT

You may also like:

Benefit of exemption - import of machine for construction of roads - diversion of goods - it appears that though at the time of seizure the goods were in custody of...

The AAR ruled that no GST is payable on goods (gas) lost during transit as no supply occurred, since the loss happened before delivery to the customer and prior to the...

Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete...

CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority...

Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere...

Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008...

Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...

Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

Classification dispute regarding imported goods such as brake pads, mold tools, etc. Tribunal upheld classification under CTH 6813 8900, rejecting importer's claim for...

Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the...

Loss in transit - normal loss or not? - import of Crude Palm Oil - benefit of N/N. 12/2012-CUS dated 17.03.2012 - the loss in the given facts and circumstances is a...

The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

Remission of duty - Lost goods - When the importer made a request to the department claiming remission, the authorities did not dispute the transactions - remission allowed - HC

Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

Quick Updates: