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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

100% EOU - shortage of goods - Just because appellant has lodged ...


Goods Shortage Reported by EOU Not Grounds for Duty Demand; No Evidence of Domestic Diversion Found.

May 1, 2017

Case Laws     Central Excise     AT

100% EOU - shortage of goods - Just because appellant has lodged F.I.R for the short receipt of the goods by their clients in USA, would not mean that the goods were diverted to DTA and duty can be demanded - AT

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