Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

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


Advance Licence Benefit Remains Valid Despite Credit; Section 111 Confiscation Requires Evidence of Post-Import Breach.

August 5, 2017

Case Laws     Customs     AT

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

View Source

 


 

You may also like:

  1. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

  2. 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...

  3. Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...

  4. Confiscation - import of restricted item without required license - When the goods enter into territorial water of India that is the stage of completion of import into...

  5. Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

  6. Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

  7. Suspension of import / advance license - absence of valid licence in the names of importer and yet attempts being made to evade customs duty are rightly termed as fraud - HC

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

  9. Entitlement of benefit - import against Advance Licence as Actual user manufacturer-exporter - it misused the advance licence and contravened the Customs Notification...

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

  11. 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

  12. Failure to mention Advance License Number in Bills of entry – Denial of advance license scheme – appellants are eligible for conversion of all nine shipping bills from...

  13. HC held that failure to serve Show Cause Notice within six months under Section 124(a) read with Section 110 of Customs Act 1962 entitled the respondent to return of...

  14. The Public Notice clarifies that import of certain IT hardware under HSN 8741 is restricted and requires a valid license. Bills of Entry must be filed under Scheme Code...

  15. CESTAT reversed revocation of Customs Broker (CB) license, finding no violation of Regulation 10(n) of Customs Broker Licensing Regulation, 2018. CB had properly...

 

Quick Updates:Latest Updates