Home Highlights November 2014 Year 2014 This

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1. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

2. When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

3. Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

4. Duty Drawback - mis-declaration - they manipulated the marking and numbers on the good to establish the identity with the imported goods - such an approach is nothing...

5. Exports under claim for drawback in the GST scenario - Self-declaration format / form for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule

6. Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

7. Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

8. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

9. Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the...

10. Duty drawback - mis-declared the goods in the Shipping Bill to claim higher drawback - The claim of drawback separately on Jackets & Pants is an error but malafide...

11. Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

12. Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty...

13. Duty drawback - rejection of on the ground of delay in filing the claim - When the petitioner has given detailed reasons as to why they were unable to file the duty...

14. Classification of imported goods - the appellant accepted the mis-declaration in writing. If the pipes and profiles were indeed old, the appellant could have, instead of...

15. Claim of Drawback on re-export of duty-paid goods – considering application for drawback, documents filed in support of claim should be considered liberally and drawback...