Home Highlights March 2013 Year 2013 This

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1. Deduction u/s 80IA - first time claimed in the revised return - Amendment vide Finance Act, 2020 - this issue was never an issue pointed out to the assessee at any...

2. Seeking clearance of goods for home consumption - imported Base Oil - If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it....

3. Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed...

4. Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out...

5. Revocation of Customs Broker Licence - forfeiture of security deposit - There are no answers to the appellant’s contention that “Let Export” orders were issued after due...

6. Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

7. Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under...

8. Depriving duty credit under RoDTEP on exports - In view of the Notifications issued by the Government from time to time permitting export of sugar, the basic objective...

9. EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing...

10. Goodwill, a positive reputation built by a concern over a period of time, dep. Allowed.

11. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

12. Non-payment of export duty at the time of export - relevant date of export - whether date of export is the date of let export order or not? - the date of export should...

13. Addition on account of Dharmarth Receipts - The consistent acceptance of such receipts by the Department itself, for as many as eight earlier assessment years, mandates...

14. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

15. Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -...