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Central Excise - Highlights / Catch Notes

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EOU - Clearance of goods in DTA - The permission given by the ...

Central Excise

May 29, 2021

EOU - Clearance of goods in DTA - The permission given by the Development Commissioner - When the description is ceramic colours, in both export as well as DTA clearance documents, the department was within their rights to call for clarification from the Development Commissioner or the appellants so as to satisfy themselves. This having not been done, it is not open for the department to invoke extended period, alleging that the appellants have suppressed some information, after considerable lapse of time. - AT

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