Home Highlights December 2016 Year 2016 This

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1. Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to...

2. Refund of duty paid - remission of duty - In the present case, the quantity remains the same, the variation in KL is only due to density of the goods that due to...

3. Remission of duty on warehoused goods - damage due to unprecedented floods - In the normal course, remission of duty under Section 68 of the Customs Act is granted if...

4. Remission of duty - Rule 21 - loss of molasses - No assessee would cause loss of its own final product for the reason of not paying the excise duty. As such, as long as...

5. CENVAT Credit - Remission of duty - Loss of goods in dacoity - even if this is treated as a case of dacoity, the remission of duty cannot be allowed - AT

6. Loss of goods during manufacturing - Remission of duty on storage losses cannot be claimed by the respondent even when no remission application has been filed by them...

7. Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...

8. Demand of Customs Duty - loss of goods and remission of Customs duty - once the appellant have written letter for loss of their goods and remission of duty, without any...

9. Denial of remission of duty - Loss of molasses due to Puncture of the drain nipple - as long as the accident is not deliberate and there is no mala fide on the part of...

10. Remission of duty - damage due to the arson indulged in by the mob of the workers - From a harmonious reading of the Rule would clarify that when the loss is caused by...

11. Remission of duty - Ayurvedic medicines - The loss has occurred including the loss of finished goods due to natural causes and/or by unavoidable fire accident and...

12. Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

13. CENVAT Credit - common inputs/input services used for manufacture of stock transferred exempted goods (lime stone) and dutiable products (Cement/Clinker) - The Tribunal...

14. Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due...

15. Refund of duty paid in Cash - manufacturing of cement - different rates when manufactured using Clinker and using Limestone & Gypsum - exemption is required to be...