Applicability of time limitation on demand of Customs Duty - The ...

Case Laws Customs

February 22, 2021

Applicability of time limitation on demand of Customs Duty - The mere delay on the part of the Authorities to detect the violation of export obligation and issue show cause can not be construed as a permissive violation - The Suppression of Facts and materials is very much visible from the conduct and the pattern in which the Appellants caused the disappearance of the raw materials. - HC

View Source

← Previous Next →

Applicability of time limitation on demand of Customs Duty - The ...

Case Laws Customs

February 22, 2021

You may also like:

Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

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...

The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

Delay in finalization of Provisional Assessment - The mandatory Pre-SCN consultation as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962 read with...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Condonation of delay in filing appeal before the appellate authority - applicability of provisions of section 5 of the Limitation Act, 1963 - Aggregate period beyond 60...

Applicability of time limitation - The Learned Single Judge has rightly noted that though seemingly, it is an innocuous prayer but clearly it is an attempt on the part...

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...

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Quick Updates: