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
Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Liability of Duty-Free Shop to pay duty - case of appellant is ...


Duty-Free Shop Must Pay Duty with Interest, But Penalty Dropped; Passengers Not Liable for Duty.

January 13, 2024

Case Laws     Customs     AT

Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers - Demand of duty with interest confirmed - penalty set aside - AT

View Source

 


 

You may also like:

  1. 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...

  2. Imposition of penalty equivalent to duty and interest u/s 114A of Customs Act - The expression used is 'or' which is disjunctive between duty or interest and further use...

  3. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

  4. Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

  5. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

  6. Levy of GST / import duty goods purchase from Duty free shops - shops situated before immigration clearance by a passenger - Since the applicant crossed the green...

  7. Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

  8. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

  9. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

  10. Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free...

  11. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

  12. Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay...

  13. Demand for interest on delayed payment of duty - appellant is liable to pay the interest on the differential duty paid through supplementary invoices.

  14. Refund of service tax - service tax paid on specified services which have been used in export of goods - duty free shop in the departure terminal at Delhi International...

  15. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

 

Quick Updates:Latest Updates