100% EOU - Extended period of limitation - escapement of ...

Case Laws Customs

July 5, 2018

100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 - The question of limitation is a mixed question of fact and law. It is not purely a question of law. The said question cannot be decided summarily without considering the materials available on record.

View Source

← Previous Next →

100% EOU - Extended period of limitation - escapement of ...

Case Laws Customs

July 5, 2018

You may also like:

Extension of the warehousing period - 100% EOU - the warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license u/s...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Extended period of limitation - Clandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - The demand has been raised for the period...

The High Court held that the Assessing Officer lacked jurisdiction to issue a notice u/s 148 on 25 July 2022 for the assessment year 2013-14, as the limitation period...

100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect...

Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by...

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

The assessment years beyond six years but not exceeding ten years can be reopened u/s 153A only if the Assessing Officer possesses evidence depicting escapement of...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

Extended period of limitation - If the audit detected escapement of service tax, it does not establish, in the factual matrix of this case, that the assessee has...

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

100% EOU - Rent-a-Cab service - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can...

Quick Updates: