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 September 2018 Year 2018 This

Eligibility for drawback - There is substantial difference ...


Authority Wrongly Denies Drawback for Brass Sanitary Fittings; Lacks Legal Justification Beyond Examination Report.

September 13, 2018

Case Laws     Customs     AT

Eligibility for drawback - There is substantial difference between ‘nuts and bolts’ and ‘sanitary fittings made of brass’. In the absence of any evidence other than the examination report, the ground on which the drawback was denied by the competent authority does not appear to have the sanctity of law.

View Source

 


 

You may also like:

  1. The CESTAT dismissed the appeal for lack of jurisdiction, holding that Section 129A(1) of the Customs Act, 1962, explicitly excludes the Tribunal's jurisdiction over...

  2. Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or...

  3. The appellants, who were neither exporters nor Customs House Agents (CHAs), were wrongly penalized u/ss 114 and 114AA for overvaluation of goods for claiming excess duty...

  4. This is a summary of a case involving an application for conversion of shipping bills under the NFEI scheme to the drawback scheme and the consequent duty drawback u/s...

  5. HC ruled that exporters are entitled to duty drawbacks when exporting unlocked mobile phones. Following M/s AIMS Retail Services Private Limited precedent, the court...

  6. 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...

  7. Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

  8. Claim of Drawback on re-export of duty-paid goods – considering application for drawback, documents filed in support of claim should be considered liberally and drawback...

  9. The case pertains to a duty drawback claim where the exporter (appellant) allegedly misdeclared the export goods, leading to an excess drawback claim of Rs 20,394/-. The...

  10. Maintainability of appeal in High Court - alternate remedy - Reopening of assessment u/s 147 - the opportunity of an aggrieved person to adjudicate the legal grounds...

  11. Depreciation on electrical fittings - "electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc. - AT

  12. Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner...

  13. Excess Drawback Rebate – Settled legal position that goods which were not physically available for confiscation redemption fine cannot be demanded – however demand of...

  14. Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee...

  15. Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT

 

Quick Updates:Latest Updates