Goods were imported without payment of duty - stock transfer to ...

Duty Demand Upheld for Undeclared Imports; Interest Charged, but Initial Penalty Overturned for Rule Violation on Stock Transfer.

June 7, 2017

Case Laws Customs AT

Goods were imported without payment of duty - stock transfer to sister concern in contravention to rules - demand confirmed with interest - penalty set aside - AT

View Source

← Previous Next →

Goods were imported without payment of duty - stock transfer to ...

Duty Demand Upheld for Undeclared Imports; Interest Charged, but Initial Penalty Overturned for Rule Violation on Stock Transfer.

June 7, 2017

Case Laws Customs AT

You may also like:

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....

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...

CESTAT upheld confiscation of undeclared and excess imported goods while setting aside confiscation of properly declared items. The tribunal rejected Revenue's...

Demand of Interest and penalty on amount already recovered towards duty foregone - advance licence scheme - There can be no doubt that such condition was not in...

Project imports - Levy of interest for duty foregone - failure to fulfil the export obligation - The recovery of differential duty and charging of interest confirmed -...

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and...

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...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Classification of imported Vitamin AD3 (1000:200) IU/G (Feed grade/Feed additive) under the Customs Tariff Heading (CTH). The Supreme Court has reiterated that the HSN...

Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA...

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...

Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

Quick Updates: