100% EOU - Development Commissioner has penalized appellant for ...

Appellant Penalized for Not Meeting Export Obligations, Fails to Achieve Positive NFEP; Loses Benefits Under Notification No. 2/95-C.E.

October 3, 2015

Case Laws Customs AT

100% EOU - Development Commissioner has penalized appellant for non-fulfilment of export obligation committed by him and also for reason that they have not achieved positive NFEP - appellant was not eligible to avail benefits of Notification No. 2/95-C.E - AT

View Source

← Previous Next →

100% EOU - Development Commissioner has penalized appellant for ...

Appellant Penalized for Not Meeting Export Obligations, Fails to Achieve Positive NFEP; Loses Benefits Under Notification No. 2/95-C.E.

October 3, 2015

Case Laws Customs AT

You may also like:

100% EOU - DTA sales limit - In the instant case there is no allegation that export obligation has not been fulfilled and positive NFE was not achieved. A close look at...

Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

100% EOU - failure to achieve positive Net Foreign Earnings (NFE) - debonding of unit - in terms of Section 15 of the Act, the appellant is liable to pay duty at the...

The appellant had imported raw materials duty-free under the Advance Authorisation Scheme but erroneously filed shipping bills under the Duty Drawback Scheme. The court...

Advance Authorization Scheme - Non-fulfilment of Export obligation - The appellants have fulfilled the conditions of export obligation after the expiry of the export...

Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition -...

The CESTAT held that customs authorities cannot question the discharge certificate issued by DGFT regarding fulfilment of export obligation under the EPCG License,...

CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export...

Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving...

DGFT introduced new provisions in Chapter 4 of Handbook of Procedures 2023 establishing the Diamond Imprest Authorization (DIA) scheme. The scheme permits import and...

100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved...

EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing...

10% EOU - Jurisdiction - the adjudicating authority could not have re-computed the same after excluding the proceeds from one of the unit, this is especially so when...

Imposition of penalty - delay in fulfilling export obligation - after the amendment, Licensing Authority may grant extension in fulfilling the export obligation by a...

CESTAT NEW DELHI held that the appellant mis-declared quantity and quality, overvalued goods, and failed to comply with Advance Authorization requirements. Allegations...

Quick Updates: