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 March 2018 Year 2018 This

Diversion of imported goods into local market - violation of ...

Customs

March 22, 2018

Diversion of imported goods into local market - violation of actual user condition - clandestine removal - onus of proof - Admittedly, the observations and findings of the adjudicating authority are in the nature of assumption and presumption, which cannot be upheld - AT

View Source

 


 

You may also like:

  1. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  2. Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of...

  3. Clandestine manufacture and removal - plastic molded chairs - burden of proof to establish that there was clandestine manufacture - seizure of the pen drive -...

  4. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

  5. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

  6. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

  7. Clandestine removal of goods - electricity bills disclosed the actual consumption of electricity and the Revenue has been able to show that the appellants suppressed...

  8. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

  9. Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the...

  10. Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

 

Quick Updates:Latest Updates