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 May 2013 Year 2013 This

Customs authorities cannot unilaterally alter the amount of DEPB ...


Customs Cannot Change DEPB Benefit Amount Set by DGFT for Completed Exports Without Proper Authorization.

May 3, 2013

Case Laws     Customs     AT

Customs authorities cannot unilaterally alter the amount of DEPB benefit given by DGFT authorities based on export documents relating to exports already made. - AT

View Source

 


 

You may also like:

  1. Benefit of DEPB - The clarification given by the DGFT will prevail over the allegation made by the Customs Department - In view of the change of circumstances by way of...

  2. The CESTAT held that customs authorities cannot question the discharge certificate issued by DGFT regarding fulfilment of export obligation under the EPCG License,...

  3. Revocation of Customs Broker License - The IEC forms the foundation for the entire system of controls and, in turn, is the basis for issue of various licences and scrips...

  4. Duty demand - Fraudulent DEPB Benefit availed by the seller of DEPB - DEPB scrips issued by DGFT is itself genuine, at the time of import and valid till it is set-aside...

  5. This case deals with the classification of handcrafted stone articles like 'Chakla Belan' (rolling board and pin), mortar, pestle, etc. for export under the Merchandise...

  6. The appellant had initially exported Indian tea to Netherlands, which was rejected and recalled to India. Upon re-importation, no DEPB claim was advanced. The goods were...

  7. The appellant had imported raw materials duty-free under the Advance Authorisation Scheme but erroneously filed shipping bills under the Duty Drawback Scheme. The court...

  8. The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

  9. Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - ...

  10. Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing...

  11. The High Court held that the Directorate General of Foreign Trade (DGFT) and its officials were unjustified in refusing to consider manually corrected shipping bills for...

  12. Demand of customs duty - fulfillment of export obligation - In the present case the appellant had fulfilled the export obligations and submitted the requisite papers to...

  13. Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery....

  14. Re-export the Gold Dore Bars - review petition - The petitioner sought a clarification from the DGFT. We have reproduced the query raised by the petitioner specifically...

  15. The CESTAT held that the Customs Broker did not violate Regulation 10(n) of CBLR by accepting IECs and GSTINs issued by government authorities. The Customs Broker's...

 

Quick Updates:Latest Updates