Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Refund claim - short landing of goods - till date no action has ...


Refund Claim Deemed Unjustified After Short Landing of Goods; No Action Against Steamer Agent.

April 19, 2017

Case Laws     Customs     AT

Refund claim - short landing of goods - till date no action has been proposed or taken against the Steamer Agent - rejection of refund is unjustified - AT

View Source

 


 

You may also like:

  1. Levy of penalty - hort-landing of goods loaded in a conveyance for importation into India - Prima facie there appears to be a practice of holding an enquiry to ascertain...

  2. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

  3. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

  4. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

  5. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

  6. Short Landing of Goods - The petitioner as a steamer agent files an Import General Manifest and represents before the customs authorities as an agent of the shipper and...

  7. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  8. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  9. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  10. Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

  11. Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

  12. Levy of penalty on steamer agent - Undeclared consignment - iolation of conditions / instructions contained in the Board Circular - Revenue has not whispered anywhere if...

  13. Liability of carrier / shipper - Short landing of goods - evasion of Customs Duty - ‘Shipper’s Load Stow and Count’ is the term seen in the description of the Bill of...

  14. CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

  15. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

 

Quick Updates:Latest Updates