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 July 2020 Year 2020 This

Evasion of duty - fraudulent availment of advance authorisation ...


Appellant seeks provisional release of goods for re-export amid duty evasion allegations under advance authorisation scheme.

July 18, 2020

Case Laws     Customs     AT

Evasion of duty - fraudulent availment of advance authorisation scheme - the appellant requested for provisional release for re-export of the goods. In that case, a lenient view can be taken. Needless to say that the appellant shall clear the goods on payment of duty as assessed by the Customs

View Source

 


 

You may also like:

  1. Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case...

  2. Imported goods meant for warehousing in SEZ unit are eligible for relaxation from security demanded in provisional release order for re-export. Re-export of imported...

  3. Seeking provisional release of seized goods - As no reasons are forthcoming for enhancing the value of the imported goods over and above the value belonging by the...

  4. Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only...

  5. The High Court interpreted Section 110-A of the Customs Act, 1962, focusing on the discretionary use of "may" instead of "shall" regarding provisional release of...

  6. Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

  7. Seeking provisional release and re-export of the goods - seizure on the ground of non-observance of conditions of Food Safety and Standards - When the applications...

  8. Seeking provisional release of seized goods - This is a classification dispute and, being a classification dispute, denial of provisional release would be...

  9. Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by...

  10. Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical...

  11. Benefit of Merchandise Export from India Scheme (MEIS) - Mis-declarion of goods - The authorities below has categorically recorded the findings on the basis of the test...

  12. Re-export - Rejection of request for provisional release of the seized goods - Mis-declaration of goods - The pleading of the appellant as to the acceptance by the...

  13. Demand of bank guarantee for re-export of the goods - although in the earlier writ petitions and appeals the petitioners had requested for a provisional release of the...

  14. Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

  15. Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...

 

Quick Updates:Latest Updates