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 March 2018 Year 2018 This

Diversion of imported goods into local market - violation of ...

Case Laws     Customs

March 22, 2018

Diversion of imported goods into local market - violation of actual user condition - clandestine removal - onus of proof - Admittedly, the observations and findings of the adjudicating authority are in the nature of assumption and presumption, which cannot be upheld - AT

View Source

 


 

You may also like:

  1. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  2. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

  3. Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the...

  4. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

  5. Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of...

  6. Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place...

  7. Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

  8. The notification introduces a temporary shift from a 'Restricted' to a 'Free' import policy for melon seeds, effective from May 1, 2024, to June 30, 2024. This...

  9. Violation of import condition - goods (Raw Petroleum Coke) having sulphur content in excess of 7% - the Tribunal opined that no harm will be caused by provisionally...

  10. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

  11. Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the...

  12. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  13. Trading House - license for import of Maize in concessional rate of duty - allegation of breach of the ‘actual user’ condition in the licences by the petitioner -...

  14. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

  15. Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is...

 

Quick Updates:Latest Updates