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Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Benefit of Advance Licence - Mere availment of credit is not ...

Customs

August 5, 2017

Benefit of Advance Licence - Mere availment of credit is not sufficient to invoke the provisions of section 111 of Customs Act, 1962. The goods could not have been held to be liable for confiscation without evidence of post-importation conditions having been breached

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  1. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

  2. Refund of accumulated Cenvat Credit - whether inputs procured under DEEC/ Advance License Scheme - since the Department has not specifically alleged that the appellant...

  3. Conditional Exemption - Whether reversal of cenvat credit before utilizing would be amount to non availment of credit - it amount to non availment of credit - benefit of...

  4. Invocation of Extended period of limitation - mere inaction or failure on the part a manufacturer/ service provider is not sufficient to invoke the larger limitation of five years.

  5. Accrual of income - Income from advance license benefit - income does not accrue in the year of export but in the year in which the imports are made - HC

  6. 100% EOU - benefit of the DTA Scheme - debonding - conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills - tribunal allowed the conversion -...

  7. Availing Cenvat Credit while availing benefit of abatement notification - the reversal made before the adjudication order is as good as non- availment of credit - AT

  8. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

  9. Export effected by the petitioner prior to the date of issuance of Advance Licence cannot be considered in fulfillment of Export Obligation under the Advance Licence - HC

  10. Revocation of CHA License - mere discrepancy in obtaining authorization from a client is not sufficient to revoke the licence or that absence of physical verification of...

 

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