Spectrometers imported by appellant classified under CTH ...

Spectrometers import duty classification dispute: Time-barred demand quashed.

Case Laws Customs

September 18, 2024

Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT.

View Source

← Previous Next →

Spectrometers imported by appellant classified under CTH ...

Spectrometers import duty classification dispute: Time-barred demand quashed.

Case Laws Customs

September 18, 2024

You may also like:

The appellant classified goods, gears for rotary tiller and parts of rotary tiller, under central excise sub-heading 82349090 instead of heading 848340000. The demand...

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...

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....

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...

Waiver of pre-deposit - Classification dispute - import of various information technology goods including Facsimile machines -Prima facie demand is barred by limitatio - AT

The case involves a Section 9 application to determine if payment for ten invoices by the Operational Creditor was time-barred and if a preexisting dispute existed. The...

Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

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....

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...

Levy of Anti-dumping duties on import of Mulberries Silk Grade IV A - demand confirmed - HC

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

Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

Initiation of CIRP - pre-existence of dispute - There was no dispute existing prior to the first demand notice and only disputes raised prior to the first demand notice...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Quick Updates: