Home Highlights October 2019 Year 2019 This

You may also like:

1. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

2. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

3. Failure to mention Advance License Number in Bills of entry – Denial of advance license scheme – appellants are eligible for conversion of all nine shipping bills from...

4. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

5. Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of...

6. Export effected by the petitioner prior to the date of issuance of Advance Licence cannot be considered in fulfillment of Export Obligation under the Advance Licence - HC

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

8. Denial of benefit of export in case of Deemed export - Notification No. 44/2001-CE (NT) dated 26.06.2001 - Proviso to the said notification have wider amplitude, to...

9. Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

10. 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...

11. Import of goods against advance license - DTA clearance of finished goods - respondent has first exported the goods. Against the said export, the respondent obtained...

12. 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...

13. The recent Public Notice No. 04/2024, in line with Notification No.32/2023-Customs and Circular No. 11/2023-Customs, introduces an Amnesty Scheme for a one-time...

14. Misuse of EPCG licence scheme - use of false and incorrect documents for export of garments as third party exporter - Whether the allegation that the appellants have not...

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