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Customs - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Actual user condition - Re-export of defective components after ...

Customs

April 20, 2015

Actual user condition - Re-export of defective components after being issued for manufacturing would be treated as used for intended purpose - However, demand of duty for re-export of surplus inventory which was re-exported and components written-off confirmed - AT

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  1. Advance Authorisation - import raw sugar under actual user condition - ton-to-ton or grain-to-grain basis - Export of sugar without release order from appropriate...

  2. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

  3. Trading House - license for import of Maize in concessional rate of duty - allegation of breach of the ‘actual user’ condition in the licences by the petitioner -...

  4. Benefit of exemption - fly ash - actual user condition - This is a matter of doubt and the benefit of doubt must go in favour of the Revenue and against the assessee.

  5. Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of...

  6. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  7. Importer/actual user cannot be called upon to pay duty on negligible percentages of storage or transit loss etc.

  8. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

  9. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

  10. Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not...

 

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