Export of the goods - claim of duty drawback - Mere allegation ...

Duty Drawback Claims: No Penalty for Misclassification Without Evidence of Intentional Wrongdoing.

September 12, 2012

Case Laws Customs CGOVT

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

View Source

← Previous Next →

Export of the goods - claim of duty drawback - Mere allegation ...

Duty Drawback Claims: No Penalty for Misclassification Without Evidence of Intentional Wrongdoing.

September 12, 2012

Case Laws Customs CGOVT

You may also like:

Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

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...

Classification of imported goods - LC PUFA Mix Oil with Sofinol (edible grade) - whether to be classified under CTH 15079010 or CTH 15179090 - importer misclassified...

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...

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty...

Duty drawback - rejection of on the ground of delay in filing the claim - When the petitioner has given detailed reasons as to why they were unable to file the duty...

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...

Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

The High Court correctly distinguished between the jurisdiction vested in every person or public office and the District Registrar in determining penalty on...

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...

CESTAT AHMEDABAD held that Biofos Mono Calcium Phosphate (BMP) is classifiable u/s 2835 2610, not u/s 2309 9090. The deliberate attempt to misclassify was rejected as...

Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

Quick Updates: