Import of goods under DEEC scheme - demand of on unutilized ...

High Court Rules Duty Demand on Unutilized DEEC Scheme Imports Unjustified; Export Obligations Fully Met Under Notification 30/97-Cus.

March 10, 2012

Case Laws Customs HC

Import of goods under DEEC scheme - demand of on unutilized items - notification no. 30/97-Cus., dated 1-4-1997 - assessee has fulfilled the export obligation completely - The excess material in fact had not been utilized completely because of efficient utilization of the raw material. - Demand of duty is not justified - HC

View Source

← Previous Next →

Import of goods under DEEC scheme - demand of on unutilized ...

High Court Rules Duty Demand on Unutilized DEEC Scheme Imports Unjustified; Export Obligations Fully Met Under Notification 30/97-Cus.

March 10, 2012

Case Laws Customs HC

You may also like:

This amendment modifies provisions regarding unutilized duty-free imported materials under Advance Authorizations. In case of shortfall in Export Obligation fulfillment,...

Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

CESTAT ruled that pan masala and gutkha exports could not be classified as "prohibited goods" merely for non-declaration of technical characteristics of inputs on...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

DGFT introduced new provisions in Chapter 4 of Handbook of Procedures 2023 establishing the Diamond Imprest Authorization (DIA) scheme. The scheme permits import and...

Clearance of goods under DEEC Scheme - import of Fourspar powder - goods warehoused and on expiry of wrehousing period, the goods were instructed to be cleared - Denial...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Denial of conversion of shipping bill from DEEC Scheme to draw-back scheme - benefit under DEEC Scheme was not denied to the appellant - Commissioner has rightly denied...

CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export...

The appellant had imported raw materials duty-free under the Advance Authorisation Scheme but erroneously filed shipping bills under the Duty Drawback Scheme. The court...

Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

The DGFT has introduced a new 'Diamond Imprest Authorisation' (DIA) scheme under Chapter 4 of the Foreign Trade Policy 2023. The DIA allows import of natural cut and...

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture,...

Quick Updates: