Advance Authorization scheme - violation of pre-import condition ...

Circulars Customs

June 9, 2023

Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023 [UOI and others vs. Cosmo Films Ltd.] - Circular

View Source

← Previous Next →

Advance Authorization scheme - violation of pre-import condition ...

Circulars Customs

June 9, 2023

You may also like:

Violation of import conditions - Import against ‘advance authorization’ as per the export promotion scheme - even if utilised by a job-worker for conversion, transfer of...

Seeks to remove pre-import condition and include specified deemed export supplies for exemption from integrated tax and Compensation cess for materials imported against...

Advance Authorization Scheme - imposition of restrictive “Pre-Import” condition - The principles of Lex Non Cogitadimpossibilia does not apply in this case as the scheme...

Refund claim for interest paid along with IGST was rejected due to non-fulfillment of pre-import conditions for goods imported under Advance Authorizations. Initially,...

Constitutional Validity of pre-import condition - advance authorization - There is no constitutional compulsion that whilst framing a new law, or policies under a new...

Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the...

Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

Validity of Pre-import conditions - Exemption from integrated tax and GST compensation cess - benefit of N/N. 18/2015- Cus - Import against Advance Authorisation - Duty...

The case pertains to the recovery of customs duty in the form of IGST forgone during imports under the advance authorization scheme from October 2017 to November 2018....

Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

Quick Updates: