Home Highlights April 2015 Year 2015 This

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1. Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

2. Export against advance licence - conversion of free shipping bills into DEEC bills - appellant neither in the shipping bill nor in ARE-2 have declared the Advance...

3. Refund of accumulated Cenvat Credit - whether inputs procured under DEEC/ Advance License Scheme - since the Department has not specifically alleged that the appellant...

4. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

5. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

6. Cancellation of licence of the CKP Co-operative Bank Limited to carry on the banking business in India - The RBI has rightly exercised its powers and had complied with...

7. Advance licence of DEEC Scheme - once advance licence is issued, the Customs authority cannot refuse exemption on an allegation that there was misrepresentation and...

8. Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

9. Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

10. Violation of import condition - actual user condition - by obtaining Licences by way of misrepresentation of the status being that of a manufacturer and not complying...

11. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

12. Misuse of advance License with actual user condition - The conclusion arrived at by the Director General of Foreign Trade in the matter of alleged violation of Advance...

13. Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

14. Demand of Interest and penalty on amount already recovered towards duty foregone - advance licence scheme - There can be no doubt that such condition was not in...

15. Revocation of the customs broker licence - Misuse of G-Cards - sub-letting of the licence on commission basis for a monthly consideration - The case involved the...