Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Non-Service of notice - Section 153 of the Customs Act - ...

Case Laws     Customs

August 29, 2020

Non-Service of notice - Section 153 of the Customs Act - Non-fulfilment of export obligation - Admittedly, in this case, the Authority has not served the notice on the petitioner's customs house agent. Section 153(3) of the Customs Act is not a conclusive presumption. It is rebuttable in nature. - HC

View Source

 


 

You may also like:

  1. Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition -...

  2. Non fulfillment of export obligation - there is no question of further imposition of duty of Customs on such imported goods subsequently allowed to be re exported....

  3. CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export...

  4. Advance Authorization Scheme - Non-fulfilment of Export obligation - The appellants have fulfilled the conditions of export obligation after the expiry of the export...

  5. Non fulfillment of export obligation - Since the exemption was granted only to the petitioner on condition that the petitioner fulfills an export obligation, the...

  6. Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving...

  7. Liability of nominee directors for offence / non compliance committed prior to their appointment - EPCG Scheme - non-fulfilment of export obligation - at the time when...

  8. Non-fulfillment of export obligations within time - even if it is assumed that the petitioner had made out a genuine case of hardship – which this Court finds that the...

  9. EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used...

  10. Advance Licensing - Notification No. 30/1997, dated 1-4-1997 - export obligation - Public Notice dated 7-11-2002 - the assessee was entitled to seek extension of export...

  11. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  12. EPCG Scheme - fulfilment 100% export obligation - No doubt, that the EODC has been issued after much delay, however, the same was issued prior to the passing of the...

  13. Export Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - A condition which is dependent on action by public authorities over which an...

  14. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

  15. Import of Capital goods under EPCG Scheme - non-fulfillment of export obligations -The appellants are liable to pay interest on the delayed payment of customs duty foregone

 

Quick Updates:Latest Updates