Prayer for a direction extending the validity period of Duty ...

Court Denies Extension of Duty Credit Certificate Validity; Notifications and Provisions Upheld as Constitutional.

February 23, 2024

Case Laws Customs HC

Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - The High Court held that, the notifications and handbook provisions were within the legal authority and did not violate the petitioner's constitutional rights. - The court acknowledged the petitioner's entitlement under the TPS but noted the procedural and legal complexities that affected the utilization of duty credits. It highlighted that the entitlements were subject to the conditions and limitations set forth in the relevant notifications and handbook provisions. - Thus, the Court cannot come to the aid of the petitioner by granting the relief of extending time by 15 years as the same is not based on any concomitant right.

View Source

← Previous Next →

Prayer for a direction extending the validity period of Duty ...

Court Denies Extension of Duty Credit Certificate Validity; Notifications and Provisions Upheld as Constitutional.

February 23, 2024

Case Laws Customs HC

You may also like:

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for...

Anti-dumping duty - sunset review - Expiry of old notification, extension of existing duty for further one year and rescinding of anti-duty notification on the...

CENVAT Credit - Duty Free Credit Entitlement (DFCE) certificates - The assessee is eligible for credit of the countervailing duty paid through debit in the DFCE...

Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time...

Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department...

Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing...

Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active -...

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

HC affirmed the validity of customs duty notifications, rejecting petitioner's challenge to additional duty levies. The court held that goods exempted from basic customs...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how...

Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's...

Validity of Notifications - Extension of ADD - extension of Anti-Dumping Duty for the one year pending the Sunset Review - The period of three months under Rule 18(1)...

Regarding Exemption Focus Product Scheme Duty Credit Scrip - Notification

Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

Quick Updates: