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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Advance licenses - who is liable to fulfill the condition of ...

Customs

December 3, 2018

Advance licenses - who is liable to fulfill the condition of notification, the original licensee or the “transferee” of the licensee? - Any way onus to prove that input stage credit was not availed in respect of the goods exported is not certainly on the “transferee” the licence i.e. appellants.

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  2. Advance Authorisation - Facility of Supporting Manufacturer/ Jobber/co- licensee - Provision of Para 4.35 (c) and 4.36(b) modified.

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  6. EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC...

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

  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. Non fulfillment of export obligation - Since the exemption was granted only to the petitioner on condition that the petitioner fulfills an export obligation, the...

 

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