There was no mis-declaration at all and the appellant is ...

Case Laws Customs

November 12, 2019

There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable.

View Source

← Previous Next →

There was no mis-declaration at all and the appellant is ...

Case Laws Customs

November 12, 2019

You may also like:

GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

Mega exemption notification - Notification

Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

Grant of regular bail - mis-applying and mis-interpreting the exemption notifications - Whether or not the registered trademark has been foregone and whether or not the...

Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface

When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a...

Quick Updates: