Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Strict compliance with post-import conditions governed exemption under Notification No. 65/88-Cus.: cancellation of the DGHS certificates for failure to provide free treatment and reserve beds for the prescribed patient categories meant the importer lost the essential qualification for duty exemption, and recovery of duty foregone was upheld. The alternative claims under Notification No. 208/81-Cus. also failed because the separately imported Angioscope was only a component part, while the cardioscope and cardiac monitor entry was expressly excluded from the claimed benefit. On breach of the exemption conditions, the goods were liable to confiscation under Section 111(o), and the demand, redemption fine and penalty were sustained.
Strict compliance with post-import conditions governed exemption under Notification No. 65/88-Cus.: cancellation of the DGHS certificates for failure to provide free treatment and reserve beds for the prescribed patient categories meant the importer lost the essential qualification for duty exemption, and recovery of duty foregone was upheld. The alternative claims under Notification No. 208/81-Cus. also failed because the separately imported Angioscope was only a component part, while the cardioscope and cardiac monitor entry was expressly excluded from the claimed benefit. On breach of the exemption conditions, the goods were liable to confiscation under Section 111(o), and the demand, redemption fine and penalty were sustained.
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