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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Remission of duty on Volatile goods u/s 70 - Specified Goods to ...

Customs

January 13, 2016

Remission of duty on Volatile goods u/s 70 - Specified Goods to which the provisions of that section shall apply when they are deposited in a warehouse - Notification

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

  2. 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

  3. 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...

  4. 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

  5. 100% EOU - Remission of duty - Rule 21 of Central Excise Rules, 2002 - remission is allowed on the goods which were cleared for export but could not be exported due to accident.

  6. Remission of duty - After destruction, Revenue issued SCN that remission was granted erroneously - The goods consequently were not available for removal from the factory...

  7. DUTY EXEMPTION / REMISSION SCHEMES - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22...

  8. Exemption under the Sr. no. 13S, heading no. 8517 70 10 limited to certain specified items only - Notification No. 24/2005 dated 1st March, 2005

  9. Warehoused goods - Issuance of duty remission certificate - goods destroyed during cyclone - notice for recovery of the customs duty is hopelessly belated. - HC

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

 

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