Rejection of application for remission of duty in respect of ...

Customs

December 13, 2023

Rejection of application for remission of duty in respect of imported raw-material destroyed in fire, in the appellant’s SEZ unit - The insurance company has satisfactorily granted the insurance claim that itself is evidence to establish that the fire incidence was beyond the control of the appellant. Therefore, the ground that the appellant was negligent in the matter of fire incident cannot be accepted. - remission of duty allowed - AT

View Source

← Previous Next →

Rejection of application for remission of duty in respect of ...

Customs

December 13, 2023

You may also like:

Remission of duty - appellant is liable to discharge Customs duty liability on the imported raw materials destroyed as such in the fire accident or the imported raw...

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...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

100% EOU - Remission of duty - applicability of Rule 21 of CER on plant and machinery and raw materials which were lost and damaged in fire - if the raw...

Remission of duty - destruction of indigenous / imported raw material due to fire - If the duty element is also required to be insured and reimbursed by the insurance...

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

Rejection of remission of duty in respect of the goods lost in fire - once insurance company has granted the insurance claim for the principal amount of the goods...

Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

100% EOU - Remission of duty on goods destroyed in the fire - liability to pay anti-dumping duty (ADD) - The goods imported were destroyed in fire and therefore, there...

Remission or abatement of duty - Damage of warehoused goods - appellants should have insured the goods to the extent of duty deferred in respect of the imported goods...

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...

Application to destroy Molasses as unfit for human consumption – thus the application for the remission of the duty liability needs to be allowed - AT

Remission of duty - Application of Section 23 - duty free goods brought into SEZ and the same were destroyed in fire or otherwise - The Appellate Tribunal noted that...

Remission of excise duty - fire incident - appellant has placed sufficient material on record to show that finished/semi-finished goods were destroyed in fire accident...

Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,...

Quick Updates: