Home Highlights December 2011 Year 2011 This

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1. Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

2. Rebate of duty - refund of excise duty on export of goods - export through merchant banker -identity of goods cleared from factory can not be established with those...

3. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

4. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

5. Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but...

6. Duty drawback - re-imported goods not re-exported within stipulated time - if the lower authorities are intending to collect the duty liability on the re-imported goods,...

7. Clarification regarding exports under claim for drawback in the GST scenario - Circular

8. Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

9. Export of goods – Drawback claim – in the absence of retest of remnant samples as the remnant samples were not available - original authority directed to sanction the...

10. Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

11. 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...

12. Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The...

13. Conversion of free shipping bills to drawback shipping bills - Neither the appellant have approached the Commissioner for establishment of identity of goods or for...

14. Re-export the goods - drawback claim – the fact of export of imported goods had not been declared by the petitioner and the shipping bills had not been filed, under...

15. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...