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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
Circular

DGFT

Year:-


 
Showing 1 to 20 of 657 Records
1 Circular - 16 (RE-2012/2009-14) - dated - 15-03-2013
 
Clarification regarding TED Refund where TED exemption is available
 
2 Circular - 15/(RE-2012)2009-2014 - dated - 21-02-2013
 
Clarification regarding deemed export benefits for supply against ARO/Invalidation letter against Advance Authorisation - reg
 
3 Circular - 14 (RE-2012/2009-14 - dated - 04-02-2013
 
Clarification on availability of Deemed Export Benefits for supply of goods to Mega Power Projects.
 
4 Circular - 13 (RE-2012)/2009-14 - dated - 31-01-2013
 
Declaration of Intent for claiming Chapter 3 benefits of Foreign Trade Policy-regarding.
 
5 Circular - 12 (RE-2012)/2009-14 - dated - 03-01-2013
 
Clarification regarding export of cotton through Wagah border.
 
6 Circular - 11 (RE-2012)/2009-14 - dated - 03-01-2013
 
Withdrawal of provision for drawing of export samples of basmati rice for variety identification purposes.
 
7 Circular - 10(RE-2012)/2009-14 - dated - 27-12-2012
 
Operationalisation of provisions of Para 5.11.2 of Hand Book of Procedure Vol.-1 (2009-14) [RE: 2012]-Policy Circulars issued, so far, in this regard.
 
8 Circular - 09(RE-2012)/2009-14 - dated - 27-12-2012
 
Operationalisation of provisions of Para 5.11.2 of Hand Book of Procedure Vol.-1 (2009-14) [RE: 2012]
 
9 Circular - 08(RE-2012)/2009-14 - dated - 24-12-2012
 
Registration of contracts with DGFT for export of sugar.
 
10 Circular - 07 (RE-2012)/2009-14 - dated - 25-10-2012
 
Para 5 of Public Notice No. 12 (RE -2012)/2009-14 dated 26th July, 2012 - Validity of Duty Credit Scrips issued under Chapter 3 was reduced from 24 months to 18 months
 
11 Circular - 06 (RE- 2012) /2009-14 - dated - 10-10-2012
 
Introduction of electronic Bank Realization Certificate (e-BRC) system.
 
12 Circular - 05(RE-2012)/2009-14 - dated - 21-09-2012
 
Disposal of pending cases for clubbing of advance authorisations filed on or before 31st March, 2012.
 
13 Circular - 04 (RE-2012)/2009-14 - dated - 30-08-2012
 
Policy Circular No. 2 (RE-2012)/2009-14 dated 19.7.2012 - Corrigendum thereto
 
14 Circular - 03 (RE-2012)/2009-14 - dated - 23-08-2012
 
Conditions and modalities for registration of contracts of sugar with DGFT- relaxation of (-) 5% by weight in export of sugar.
 
15 Circular - 02 (RE-2012)/2009-14 - dated - 19-07-2012
 
Pending EODC cases where vehicles imported under EPCG Scheme were not registered as Commercial/Tourist Vehicle – Reference Policy Circular dated 07.05.2008.
 
16 Circular - 01 (RE- 2012) /2009-14 - dated - 18-06-2012
 
Introduction of electronic Bank Realization Certificate (e-BRC) system.
 
17 Circular - 66 (RE-2010) /2009-14 - dated - 31-05-2012
 
File applications for 9 SEZ port codes - reg.
 
18 Circular - 65 (RE-2010)/2009-14 - dated - 18-05-2012
 
Treatment of Capital Goods sourced from SEZ and import of spares for such Capital Goods under EPCG Scheme – Para 5.2A of FTP– reg.
 
19 Circular - 64 (RE-2010) /2009-14 - dated - 16-05-2012
 
File applications for 58 SEZ ports codes - reg.
 
20 Circular - 63 (RE-2010)/2009-14 - dated - 16-05-2012
 
Amendment in the conditions and modalities for registration of contracts with DGFT for export of sugar.
 
 
 
 
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