Demand duty - Allegation of import Portland Pozzolana Cement ...

Customs Duty Demand Dismissed: No Evidence of Cement Import, Financial Transactions Alone Insufficient for Claims.

March 8, 2024

Case Laws Customs AT

Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the Department could have conducted investigation to find out the purpose for which the money was transferred or they could have transferred the case to the concerned department to investigate on the money laundering angle. Without initiating any such action, demanding customs duty only based on the money transfer to the Exporter's Bank Account is not supported by any evidence. - Demands cannot be based solely on financial transactions without corroborating evidence of import.

View Source

← Previous Next →

Demand duty - Allegation of import Portland Pozzolana Cement ...

Customs Duty Demand Dismissed: No Evidence of Cement Import, Financial Transactions Alone Insufficient for Claims.

March 8, 2024

Case Laws Customs AT

You may also like:

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

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....

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....

Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new condition by way of amendment - The tribunal held that, the amendment...

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...

The CESTAT held that the customs authorities lacked the legal authority to impose duty liability or confiscate the salvage equipment imported for the MSC Chitra incident....

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of...

Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for...

Quick Updates: