Re-import of goods - Denial of exemption - Since the goods ...

Case Laws Customs

November 1, 2023

Re-import of goods - Denial of exemption - Since the goods exported are already held to not to be ‘Goods Supplied’ but for exhibition, the goods exported on LUT bond gets apparently out of the scope of entry 1(d) of the notification dated 30.6.2017. Thus shall fall under entry 5 of the said notification to which applies ‘Nil’ duty. - AT

View Source

← Previous Next →

Re-import of goods - Denial of exemption - Since the goods ...

Case Laws Customs

November 1, 2023

You may also like:

The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

This trade notice clarifies the procedure for import/re-import of "Exhibits and Samples" for demo, display, exhibition, and participation in fairs or events in India or...

Denial of exemption on the ground that the re-imported goods is not the same goods which were exported by the appellant - However, the goods contain two stickers and one...

Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the...

Nature of supply - sales goods after import - single supply or two independent supplies - the Applicant, under a contractual obligation, is required to import drill bits...

Supply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on High Sea Sales basis will not be treated as supply of "goods" -...

Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded...

This public notice amends Appendix 2Y of the Foreign Trade Policy 2023 to exempt goods imported under Advance Authorisation, EOU, and SEZ schemes from mandatory Quality...

Exchange Rate of Foreign Currency Relating to Imported and Export Goods Notified

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

Exchange Rates Relating to Imported and Export Goods Notified.

Benefit of exemption - import of Colchicum (Saanjan) Grade 3 - origin of goods - The Bill of Lading cannot mention Afghanistan as the Port of Loading because that is not...

This notification rescinds the earlier Notification No. 26/2011-Customs which exempted the import duty on works of art imported for exhibition in public museums or...

Quick Updates: