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 November 2018 Year 2018 This

Refund of Export duty - It was the responsibility of the ...

Customs

November 21, 2018

Refund of Export duty - It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act - refund allowed.

View Source

 


 

You may also like:

  1. Refund of Customs Duty - mistake in the bills of entry committed by CHA - though officers can not rectify the mistake in the BE, they can consider the refund u/s 27.

  2. Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

  3. Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...

  4. Refund of the export duty - rectification of defects - there is no infirmity in the First Appellate Authority sanctioning the refund while correcting to clerical or...

  5. Condonation of delay in filing in appeal - Since, in this case there was mistake on the part of the Assessing Officer, as he did not bring the addition made by him in...

  6. Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)...

  7. Valuation - determination of assessable value of export goods - The export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’

  8. Revocation of Customs Broker License - Overvaluation of export garments - The power to assess including determining the value lies with the importer/ exporter...

  9. TDS - Assessing Officer was not justified in fastening the liability of TDS on the assessee in respect of notional gain worked out by the Assessing Officer on conversion...

  10. Addition on account of unaccounted receipts - When the assessee has asserted before the Assessing Officer that it has not received any such income, the Assessing Officer...

 

Quick Updates:Latest Updates