Duty Drawback - overvaluation of export goods - there is ...

Case Laws Customs

January 14, 2019

Duty Drawback - overvaluation of export goods - there is overwhelming evidence produced by the appellant in support of the fact that the value declared in the shipping documents by them is correct and/or plausible - demand set aside.

View Source

← Previous Next →

Duty Drawback - overvaluation of export goods - there is ...

Case Laws Customs

January 14, 2019

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...

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

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?...

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...

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...

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...

Duty Drawback - re-export - The petitioner would have been entitled to a drawback of either 85% or 70% depending on when the goods were re-exported, if they had paid...

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...

AIRs of Duty Drawback - Customs Notification No. 33/2024 signifies a thoughtful recalibration of All Industry Rates of Duty Drawback of various items. Moreover, by...

Classification of goods - Duty Drawback – General Rules for Interpretation of the First Schedule to the Customs Tariff Act - mutatis mutandis apply for classifying the...

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...

Changes in the Drawback Rates of Certain Export Goods - DBK schedule as amended

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...

MEIS scheme - conversion of the EPCG shipping bill into the EPCG cum Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

Quick Updates: