Denial of concessional duty rate for import of 'waste paper' ...

Denial of concessional duty rate for 'waste paper' import, non-maintenance of separate books, concealment from excise authorities to obtain 'end-use certificate'.

Case Laws Customs

August 7, 2024

Denial of concessional duty rate for import of 'waste paper' used in production of 'paper' instead of 'newsprint', non-maintenance of separate books concealed from excise authorities to obtain 'end-use certificate'. Insolvency and Bankruptcy Code, 2016 proceedings - no inconsistency with determination of duty liability on past clearances. Penalties u/s 112 of Customs Act on individuals - no specific finding on their role in furnishing 'end-use' certificate, only overall managerial role considered. Confiscation u/s 111(m), not 111(d). Penalties on individuals set aside for lack of determination of their responsibility in import and filing bill of entry. Appeal disposed.

View Source

← Previous Next →

Denial of concessional duty rate for import of 'waste paper' ...

Denial of concessional duty rate for 'waste paper' import, non-maintenance of separate books, concealment from excise authorities to obtain 'end-use certificate'.

Case Laws Customs

August 7, 2024

You may also like:

Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate...

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they...

Loss of imported waste paper in fire which were imported at concessional rate of duty to be used used in the manufacture of the paper/ paperboards/ newsprint - prima...

Misdeclaration of imported goods - waste paper - Customs should not suffer the loss of duty made at the time of import on the sold waste kraft paper - basic customs...

Classification of imported goods - freely importable Waste Paper - There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding...

Rate of customs duty on import of power tillers - Concessional rate of 2.5% - The contention that power tillers are different from rotary tillers are based on erroneous...

Seeking release of imported consignment - 63 Metric Tons of Waste Paper-Old Book' - In the considered opinion of this Court, in view of the peculiar facts and...

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

Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification...

Import by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Concessional rate of duty - Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods - It may be reasonable that if the goods on importation are...

Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively -...

Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper - the paper imported is defective and...

Denial of concessional rate of duty - when in this case it is the appellant who is liable to pay duty on the paper and not the job worker who converted pulp into paper...

Quick Updates: