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 June 2013 Year 2013 This

DEPB scrip issued by the Licencing Authority against ...

Customs

June 28, 2013

DEPB scrip issued by the Licencing Authority against misrepresenting/forged documents produced by the exporter - respondent would have to be treated as having good title to the DEPB scrip. - AT

View Source

 


 

You may also like:

  1. DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips

  2. DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - fraud vitiates everything and such...

  3. Duty Entitlement Pass Book - Use of forged DEPB – No dispute that, appellant availed credit on basis of said DEPB scrip, which was issued by Customs authorities – Thus,...

  4. Cenvat Credit - Forged DEPB Scrips - burden of proof regarding the admissibility of the Cenvat credit shall lie upon the manufacture taking such credit - credit to be...

  5. Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT

  6. All exports under DEPB scheme upto 30.9.2011, where the Let Export Order (LEO) has been issued shall be eligible for the issue of DEPB Scrips

  7. Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification...

  8. Forged DEPB license - importer was a bona fide transferee of the scrips and was not having any knowledge of the forgery etc., in respect of the scrips. - forged DEPBs...

  9. Denial of registration of DEPB licence and DEPB script - CBEC gave specific direction to the Customs authorities not to insist for re-export from the same Port in case...

  10. DEPB Scrips Cancelled on Being Time Expired - telegraphic release advice (TRA) - the validity of DEPB scrips was only one year and the grant of TRA had no significance...

 

Quick Updates:Latest Updates