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
Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Denial of remission claim on goods lost (stolen) - Cigarettes - ...

Case Laws     Central Excise

February 17, 2023

Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost and is not liable to duty on the 25 CFC cartons of cigarettes recovered by the Police. The appellant is liable for duty only on the balance quantity of cigarettes being 138 CFC cigarettes. - AT

View Source

 


 

You may also like:

  1. Remission of duty - Lost goods - When the importer made a request to the department claiming remission, the authorities did not dispute the transactions - remission allowed - HC

  2. Rejection of remission of duty in respect of the goods lost in fire - once insurance company has granted the insurance claim for the principal amount of the goods...

  3. Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due...

  4. Molasses lost due to mishap - The respondent has not applied for any remission of duty to the Proper Officer inspite of the provisions in the Central Excise Rules for...

  5. 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...

  6. Denial of remission of duty - Goods lost in fire - appellant has taken Cenvat Credit correctly and there is also no provision in the Cenvat Credit Rules to reverse...

  7. 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...

  8. Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the...

  9. Remission of duty - leakage of the tank where molasses were stored - remission rejected on the ground that the application was not filed within the prescribed period of...

  10. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

  11. Remission of duty - assessee are entitled for remission of duty on inputs gone in the manufacturing process which has been lost in fire - AT

  12. Remission of duty - Goods destroyed in fire after removal of goods - failure to export the goods- remission denied but penalty waived - CGOVT

  13. Levy of penalty CFS / Customs Cargo Service Provider (CCSP) = Loss of revenue - on Smuggling - Red Sanders - Recovery of value of the lost goods from the Appellant -...

  14. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

  15. Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private...

 

Quick Updates:Latest Updates