Short landing of the goods – Refund of Custom Duty - the whole ...

Customs Duty Refund Approved Due to Non-Arrival of Goods in India After Full Deposit.

February 14, 2013

Case Laws Customs AT

Short landing of the goods – Refund of Custom Duty - the whole amount had been deposited but the related goods have undisputedly not arrived in India. Refund allowed. - AT

View Source

← Previous Next →

Short landing of the goods – Refund of Custom Duty - the whole ...

Customs Duty Refund Approved Due to Non-Arrival of Goods in India After Full Deposit.

February 14, 2013

Case Laws Customs AT

You may also like:

HC held that Extra Duty Deposit (EDD) does not constitute customs duty under Section 27 of Customs Act, 1962, but rather functions as a security deposit as clarified in...

Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

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...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

100% EOU - Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - the appellant, having availed exemption under...

Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

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...

Refund of duty paid - remission of duty - In the present case, the quantity remains the same, the variation in KL is only due to density of the goods that due to...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Effective rates of customs duty and IGST for goods imported into India - Customs duty on import of Gold - Seeks to amend Notification No. 50/2017-Customs, dated the 30th...

Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Customs duty electronic goods increased - Effective rates of customs duty and IGST for goods imported into India. - Notification

Quick Updates: