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 2014 Year 2014 This

Import of kerosene oil - Appellant has not produced any evidence ...


Appellant's Failure to Prove Kerosene Sold to PDS Beneficiaries Results in Denied Exemption Benefits.

June 18, 2014

Case Laws     Customs     AT

Import of kerosene oil - Appellant has not produced any evidence in their support that the supply in excess of quota fixed under PDS, was sold by the dealers only to the ultimate beneficiary of the public distribution system. benefit of exemption Notifications is not available - AT

View Source

 


 

You may also like:

  1. For the purpose of classification of mineral oils other than Kerosene cleared through PDS, these products will also be classified under CETH 2710.29, as held by various...

  2. Kerosen v/s White Kerosene - Vat Rate 4% v/s 25% - no illegality in imposing tax on white kerosene meant for industrial purpose at 25% to curb the misuse of kerosene...

  3. HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial...

  4. Unexplained advance - Assessee has to prove its claim that it has rotated money of the beneficiaries and provided accommodation entries to the beneficiaries against...

  5. Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

  6. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

  7. The ITAT allowed the appellant's claim for TDS credit that was denied because it appeared in the trust's Form 26AS rather than the appellant's, despite the appellant...

  8. SAD - Appellant are not eligible for duty exemption from Special Additional Duty of Customs in respect of Kerosene sold in the State of Orissa without payment of sales tax - AT

  9. Import of foods of Malaysian origin - Benefit of Exemption under Preferential Trade Agreement - failure to prove the condition of qualifying value content of the goods...

  10. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

  11. Income assessed in hands of Appellant as Representative Assessee. No credit for prepaid taxes availed by beneficiaries. JCIT(A) directed AO to verify claim of prepaid...

  12. Issue of benami property transactions and the appellant's failure to prove the source of income for acquiring properties worth Rs. 1,41,37,500/-. The Initiating Officer...

  13. Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

  14. Absolute Confiscation - Superior Kerosene Oil or Low Aromatic White Spirit - restricted item or not - to arrive at the conclusion that the product is Superior Kerosene...

  15. Exemption from GST - Supply of biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors - Supply of goods through PDS is not exempted

 

Quick Updates:Latest Updates