Recovery of duty forgone and penal action for abuse/diversion etc. - CBEC's Customs Manual 2023 - Customs

..... from the units. Further, the duty is recoverable from the units in case of non receipt of imported/ indigenously procured goods in the factory premises after import/ procurement, loss of goods in transit, non accountal of imported/ indigenously procu .....

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Recovery of duty forgone and penal action for abuse/diversion etc. - CBEC s Customs Manual 2023 - Customs

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..... have indulged into any fraudulent activities e.g. clandestine removal of production into DTA without payment of duties, diversion of duty free materials in transit to the unit after customs clearance or after receipt etc., not only the offending goo .....

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Recovery of duty forgone and penal action for abuse/diversion etc. - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x