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 November 2017 Year 2017 This

Violation of conditions for import of goods against EPCG licnece ...


Importer Retains EPCG License Benefits Despite Initial Notification Lapse; Proof of Installation Saves the Day.

November 28, 2017

Case Laws     Customs     AT

Violation of conditions for import of goods against EPCG licnece - failure to intimate the department after installation - since the importer submitted the proof of installation, benefit of notification cannot be denied. - AT

View Source

 


 

You may also like:

  1. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

  2. Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification...

  3. EPCG Scheme - non-fulfilment of export obligation - The findings of the competent authority reveals that in order to relax the conditions, EPCG license number, date of...

  4. The appellant imported capital goods under an EPCG (Export Promotion Capital Goods) license issued by the DGFT (Directorate General of Foreign Trade). The department...

  5. Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification...

  6. Benefit of Notification 28/97 dt. 1.4.97 under EPCG scheme - Board has categorically clarified that industries are eligible to import consumer items including...

  7. Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

  8. The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held...

  9. EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC...

  10. Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...

  11. Scope and validity of policy circular - EPCG Authorisation - The impugned policy circular dated 29.03.2019 is therefore, beyond the jurisdiction of respondent no. 3 as...

  12. Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

  13. Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of...

  14. Misuse of EPCG licence scheme - use of false and incorrect documents for export of garments as third party exporter - Whether the allegation that the appellants have not...

  15. Rebate claim - import / export of goods under Advance Authorization (AA) License - The petitioner has availed benefits under Advance Authorization License scheme as per...

 

Quick Updates:Latest Updates