Remission / Refund of Customs Duty - pilfered goods - the out of ...

Case Laws Customs

September 27, 2021

Remission / Refund of Customs Duty - pilfered goods - the out of charge order i.e. order for clearance for home consumption was given on 18 May, 2011. Pilferage was noticed after the joint survey which was conducted on 23 May, 2011 i.e. after the said OOC was passed. It will not Section 23 which deals only with the permanent loss or damage to the goods that too before OOC but section 13 as shall be applicable which deals only with respect to goods pilfered but only if pilferage is noticed prior OOC. None is the fact of the present case. Neither duty exemption under Section 13 of Customs Act nor the remission of duty under Section 23 of Customs Act is available to the appellant. The question of refund of duty paid does not arise. - AT

View Source

← Previous Next →

Remission / Refund of Customs Duty - pilfered goods - the out of ...

Case Laws Customs

September 27, 2021

You may also like:

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the sale of goods warehoused in a third-party Free Trade Warehousing Zone (3P FTWZ) to a...

Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

Levy of Customs Duty - loss of the cargo on account of the super cyclone - If the goods themselves were not available on account of the super cyclone, it is...

Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the...

Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no...

Demand of Customs Duty - loss of goods and remission of Customs duty - once the appellant have written letter for loss of their goods and remission of duty, without any...

The Instruction addresses concerns from trade regarding transferring goods between Section 65 Units under the Customs Act. It emphasizes deferred duty payment when goods...

Remission of duty – the assessee are entitled to 'remission of duty' paid on the goods lost or destroyed by fire at any time before physical clearance of the goods for...

Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers...

Refund of accumulated Cenvat Credit - Export of goods - there is no dispute that the appellant had exported the goods without payment of duty, further, there is no...

Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

Remission of duty - Application of Section 23 - duty free goods brought into SEZ and the same were destroyed in fire or otherwise - The Appellate Tribunal noted that...

Quick Updates: