Valid sanction of refund or not - conversion of foreign going ...

Customs

November 8, 2023

Valid sanction of refund or not - conversion of foreign going vessel to coastal run - subsequent on finalization, whatever un-utilised consumables were there, the excess amount of duty paid was refundable or otherwise - The order allowing the refund is correct - AT

View Source

← Previous Next →

Valid sanction of refund or not - conversion of foreign going ...

Customs

November 8, 2023

You may also like:

Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

Valuation of imported goods - vessel converted from ‘foreign run’ to ‘coastal run’ for carriage of coastal cargo - When IOCL sells the goods the elements of freight and...

Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause...

Foreign Going vessel or not - benefit of duty free supply - The impugned vessel ASEAN Explorer is a foreign-going vessel, within the ambit of (ii) of Section 2(21) of...

Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs.

The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.

Refund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT

Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place...

Stay application – supply of duty free gas oil to the vessel which is on a foreign run - combined reading of Section 69 and 88 would indicate that once the goods were...

Demand of custom duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - The Tribunal noted that the waste oil collected during...

Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

Quick Updates: