Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Shri Arvind Wadilal Mohtasha & Another Versus Addl. Director General of Foreign Trade & Others

Advance Licence Scheme - imposition of penalty - noncompliance with the export obligation - Held that: - The case of the petitioner being a supporting manufacturer is not borne out by the records. Even when an exparte order was passed after sufficient opportunities of personal hearing being extended, but not availed of in appeal, the petitioners did not come forward with the above case - The order passed is based on non-compliance and that has been established and proved. It is not for the autho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ers at some length. We have also perused the impugned orders. 2. The petitioner No.1 claims that it had applied for licence under the Duty Exemption Scheme being a manufacturer exporter under Import-Export Code No. and specific Export Order, namely, third party exports. After relying on Chapter VII of the Import Export Policy 1992-1997, it is submitted that on 21st September, 1994, the petitioner applied for Value based Advance Licence for duty free import of the inputs. The licence specified th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Scheme. A legal undertaking was also submitted. The petitioners claim that on completion of all this, they were entitled to obtain Export Obligation Discharge Certificate. All the requirements in that behalf were complied with. The necessary proof of the goods having left Indian shores and reached the Port of destination in Vietnam and to an Indian consignee has thus been fulfilled. All that was not brought on record was a credit of the sale proceeds of the export in the bank records. For that n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version