Duty free advance authorization - regularization of bonafide ...

Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.

December 23, 2019

Case Laws Customs AT

Duty free advance authorization - regularization of bonafide default by exporters - Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide default in fulfilling export obligation and it would naturally not apply to the cases where there is no default like in the instant case.

View Source

← Previous Next →

Duty free advance authorization - regularization of bonafide ...

Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.

December 23, 2019

Case Laws Customs AT

You may also like:

The notification introduces amendments to Para 10.08 of Chapter 10 of FTP 2023, outlining two significant provisions: (1) General Authorization for Export of...

Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

Status holder in Star Export House - Whether the Appellate Tribunal is correct in holding that in terms of para 4.1.3 and para 4.1.5 of the Foreign Trade Policy...

Classification dispute for imported goods under Customs Tariff Act, 1975. Appellant declared details, goods physically examined. No wilful suppression of facts...

Amendment in Para 4.32(i) of Chapter 4 of the Foreign Trade Policy 2015-20

The writ petition challenging notices u/ss 13(2) and 13(4) of the SARFAESI Act, 2002, including alleged arbitrary action for non-compliance with a letter of arrangement...

Petition challenging seizure memorandum, show cause notice (SCN), and lookout notice issued regarding mis-declaration of imported goods dismissed. SCN issued u/s 28(4)...

The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

Clarification on Jurisdictional RA/RA concerned for SEIS-Para 3.06 (c) of Handbook of Procedures

Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020

Amendment in Para 2.54 (d)(v)(iv) of Handbook of Procedures, 2015-2020

Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and...

Invocation of larger (extended) period of limitation under Section 28(4) of the Customs Act, 1962 - The tribunal found sufficient evidence to support the allegation of...

Levy of penalty u/s 112(a) - There is admitted case of collusion and forgery plus concoction of documents, including presenting and filing of false and incorrect...

Quick Updates: