100% EOU - DTA Clearance - The mistake or lapse on the part of ...

Case Laws Customs

January 6, 2021

100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of clearance of duty-free final goods in the DTA. The proper course of action, in such violations, is to recovery duty along with interest. Duty has been paid along with interest on being pointed out - confiscation and imposition of penalty are not warranted in the instant case. - AT

View Source

← Previous Next →

100% EOU - DTA Clearance - The mistake or lapse on the part of ...

Case Laws Customs

January 6, 2021

You may also like:

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - AT

100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to...

Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

100% EOU - DTA clearance of cut flowers - goods produced in an EoU cannot be treated as imported goods and only excise duty under Section 3 of the Central Excise Act is...

100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department,...

Levy of 4% SAD on clearance of goods from 100% EOU to sister concern in DTA - inter unit clearance from EOU to DTA are not exempted from payment of sales tax by the...

Quick Updates: