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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Export of goods without payment of duty - procedure not followed ...


Appellants must pay duty for failing to submit export documents; no penalty imposed due to lack of evidence of fraud.

December 28, 2015

Case Laws     Central Excise     AT

Export of goods without payment of duty - procedure not followed - demand was raised for non-furnishing of export documents - appellants has to be pay the duty for failure to furnish the export documents. It is not a fit case for imposition of penalty since there is no clandestine removal of goods - AT

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