Home Highlights July 2013 Year 2013 This

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1. Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent...

2. Requirement of Certification regarding export of Betel Leaves - Notification

3. Offence u/sn 276C(2) - failure to pay the income tax based on the self assessment - A mere failure to pay the amount due (tax, interest or penalty) will not satisfy the...

4. Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

5. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

6. Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial...

7. Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions -...

8. Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)

9. Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)

10. CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the...

11. Changes in origin declaration for Self-Certification under UK Developing Countries Trading Scheme (DCTS) - Trade Notice No. 39/2023-24 highlights the transition from GSP...

12. Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular

13. Import of explosive - Inspection and Certification agency - General Procedure for Licensing of Restricted Goods - HC

14. The Category 5B of the Appendix 3 (SCOMET List) of Schedule 2 of the ITCHS classification of Import and Export Items that controlled the export of all kinds/types of...

15. Fiscal Penalty on nominee directors - failure to fulfill the export obligation under DEPB licenses - HC