Misuse of Advance Authorisation for export of garments - ...

Denial of Benefits Upheld Due to Diversion of Imported Goods from Garment Export to Open Market; Natural Justice Argument Failed.

March 20, 2024

Case Laws Customs AT

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 denial of benefit under Customs Notification No. 99/2009 due to overwhelming evidence of diversion of imported goods into the open market. The CESTAT noted the failure of the appellant to fulfill export obligations as required. - The Tribunal rejected the appellant's argument regarding the violation of principles of natural justice. It noted that the Department partly acceded to the request for cross-examination, and the appellant's lack of cooperation during investigations weakened their claim.

View Source

← Previous Next →

Misuse of Advance Authorisation for export of garments - ...

Denial of Benefits Upheld Due to Diversion of Imported Goods from Garment Export to Open Market; Natural Justice Argument Failed.

March 20, 2024

Case Laws Customs AT

You may also like:

Fraudulent availment of benefit of Duty Drawback - diversion of goods (exported) to third country or not - Revenue have not brought on record any evidence of diversion...

Violation of importing restricted goods - Import of Litebee wing-Nano Drone Components kits - Re-export of goods - The Tribunal examined the regulations governing the...

Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable...

CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority...

Revocation of suspension of the Duty Credit Scrips - MEIS - he writ-applicant has been exporting the very same goods prior to the Foreign Trade Policy, 2015-20, and...

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...

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

Imposition of redemption fine and penalty - Overvaluation export of readymade garments - The CESTAT observed that, to ascertain the value of goods, the Revenue has done...

Export Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - A condition which is dependent on action by public authorities over which an...

Availment of CENVAT Credit on capital goods - export of readymade garments - Export goods are not exempted goods. - credit allowed - AT

Imported raw sesame seeds duty-free under Advance Authorization Scheme were allegedly diverted and sold in the local market instead of being used for export production...

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

The case involved denial of benefit u/s N/N. 32/97-Cus for clearance of imported multi-color granite blocks due to not acquiring items free of cost. Commissioner...

Quick Updates: