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 August 2012 Year 2012 This

Advance licence - when according to the licensing authorities a ...

Case Laws     Customs

August 31, 2012

Advance licence - when according to the licensing authorities a manufacturer exporter can get the raw materials converted through a jobworker / supporting manufacturer, it would not be open to the Revenue to contend that the manufacturer / exporter cannot take assistance of a supporting manufacturer - HC

View Source

 


 

You may also like:

  1. Entitlement of benefit - import against Advance Licence as Actual user manufacturer-exporter - it misused the advance licence and contravened the Customs Notification...

  2. Advance licence of DEEC Scheme - once advance licence is issued, the Customs authority cannot refuse exemption on an allegation that there was misrepresentation and...

  3. Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of...

  4. Export obligation - Value Based Advance Licenses - The date of the licence by itself may not decide chronology but the date of import of the goods may be more relevant....

  5. Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither...

  6. Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...

  7. Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

  8. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

  9. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

  10. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

  11. Export effected by the petitioner prior to the date of issuance of Advance Licence cannot be considered in fulfillment of Export Obligation under the Advance Licence - HC

  12. Failure to mention Advance License Number in Bills of entry – Denial of advance license scheme – appellants are eligible for conversion of all nine shipping bills from...

  13. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

  14. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

  15. Misuse of EPCG licence scheme - use of false and incorrect documents for export of garments as third party exporter - Whether the allegation that the appellants have not...

 

Quick Updates:Latest Updates