Duty Drawback - Export of goods - The onus to prove ...

Case Laws Customs

April 11, 2018

Duty Drawback - Export of goods - The onus to prove over-valuation falls upon the Revenue - In the absence of positive evidence, the value of export cannot be rejected on the basis of market inquiry or on the flimsy ground. - AT

View Source

← Previous Next →

Duty Drawback - Export of goods - The onus to prove ...

Case Laws Customs

April 11, 2018

You may also like:

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

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...

Claim of duty drawback, refund of IGST and state levies - Valuation of export goods - The Tribunal's decision underscores the importance of adhering to the legal...

Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods

Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

Valuation of imported goods - the onus of proving charge of undervaluation lies on the Revenue which needs to be proved by way of producing necessary evidence - the...

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for...

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...

Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to...

Remittance from outside India - revenue v/s capital receipt - onus to prove - assessee could not discharge his onus and could not prove that the money has come out of...

Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the...

Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

Quick Updates: