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 October 2019 Year 2019 This

Duty Drawback - classification of goods in the drawback schedule ...


Misdeclaration of Goods for Export Leads to Confiscation and Penalty for Excess Duty Drawback Benefits.

October 14, 2019

Case Laws     Customs     AT

Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been misdeclared by describing them in a manner to avail excess drawback, the goods were liable for confiscation - levy of penalty confirmed

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

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

  5. Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

  6. Duty drawback - Confiscation of goods - no proof that goods procured from supporting manufcturer - recovery of drawback with penalty confirmed - AT

  7. 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?...

  8. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

  9. Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

  10. Confiscation of goods - levy of penalty - export of Rice - misdeclaration of goods or not - once all the export documents were in the name of Iranian buyers there was no...

  11. Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT

  12. 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...

  13. 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...

  14. Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

  15. Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill...

 

Quick Updates:Latest Updates