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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Remission of duty - Lost goods - When the importer made a ...

Customs

December 12, 2014

Remission of duty - Lost goods - When the importer made a request to the department claiming remission, the authorities did not dispute the transactions - remission allowed - HC

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  1. Remission of duty - assessee are entitled for remission of duty on inputs gone in the manufacturing process which has been lost in fire - AT

  2. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

  3. Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due...

  4. Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless...

  5. Rejection of remission of duty in respect of the goods lost in fire - once insurance company has granted the insurance claim for the principal amount of the goods...

  6. Molasses lost due to mishap - The respondent has not applied for any remission of duty to the Proper Officer inspite of the provisions in the Central Excise Rules for...

  7. Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost...

  8. Remission of duty - Goods destroyed in fire after removal of goods - failure to export the goods- remission denied but penalty waived - CGOVT

  9. CENVAT Credit - Remission of duty - Loss of goods in dacoity - even if this is treated as a case of dacoity, the remission of duty cannot be allowed - AT

  10. Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the...

 

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