CESTAT upheld the Commissioner's order exempting 19 pallets from ...

Duty exemption for unmarked pallets from UAE upheld despite misdeclaration.

December 23, 2024

Case Laws Customs AT

CESTAT upheld the Commissioner's order exempting 19 pallets from anti-dumping duty as their Chinese/Taiwanese origin was not proved. While misdeclaration was established for enhancing value and imposing penalty, the burden to prove Taiwanese origin for remaining pallets could not be shifted to the importer solely based on allegations in the show cause notice. As the consignment emanated from a third country, UAE, the 19 unmarked pallets could not be presumed as of Taiwanese origin without evidence. The consequences of misdeclaration cannot extend to reversing statutory rules of evidence beyond valuation and limitation period.

View Source

← Previous Next →

CESTAT upheld the Commissioner's order exempting 19 pallets from ...

Duty exemption for unmarked pallets from UAE upheld despite misdeclaration.

December 23, 2024

Case Laws Customs AT

You may also like:

Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

Anti-dumping duty on "Opal Glassware", originating in or exported from China PR and UAE imposed

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

Manufacture of Plastic Pallets - Captive consumption of pallets - the pallets are clearly eligible for exemption under Notification No. 67/95-CE dated 16.3.1995 for...

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),...

Re-determination of value - Misdeclaration - reclassifying of the impugned goods - Revenue Appeal - The appeal before...

Benefits of India UAE Double Taxation Avoidance Agreement - the assessee company is a resident of the UAE, in terms of requirements of article 4(1)(b) of the Indo-UAE...

The assessee company was denied exemption under Article 13(3B) and 13(4) of the India-Mauritius Treaty, and its capital gains from sale of shares, futures, and options...

The Instruction No. 11/2024-Customs issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, addresses...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation...

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...

Customs authority rejected transaction value declared by importer and enhanced value based on email evidence and statement of partner admitting negotiated higher price....

Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the...

Quick Updates: