Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    September 10, 2026   Case Laws Customs
    Concurrent factual findings on fictitious imports precluded a substantial legal question, sustaining confiscation and penalties.
    September 10, 2026   Case Laws Income Tax
    Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
    September 10, 2026   Case Laws Income Tax
    Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
    September 10, 2026   Case Laws Income Tax
    Export incentives under TNMM form operating income, requiring tested-party and arm's-length margins to be recomputed consistently.
    September 10, 2026   Case Laws Income Tax
    Third-party search material requires the prescribed assessment route and cannot support additions without cross-examination.
    September 10, 2026   Case Laws Customs
    Food safety testing of imported areca nuts requires examination by the competent authority, while Customs may pursue lawful further action.
    September 10, 2026   Case Laws Customs
    Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
    September 10, 2026   Case Laws Customs
    Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.
    September 10, 2026   Case Laws Customs
    Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
    September 10, 2026   Case Laws Customs
    Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclass...
    September 10, 2026   Case Laws Customs
    Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
    September 10, 2026   Case Laws Customs
    Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration...
    September 10, 2026   Case Laws SEBI
    Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
    September 10, 2026   Case Laws IBC
    Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
    September 10, 2026   Case Laws IBC
    Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's ...
    September 10, 2026   Case Laws Indian Laws
    Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
    September 10, 2026   Case Laws Indian Laws
    RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
    September 10, 2026   Case Laws Indian Laws
    Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
    September 9, 2026   Case Laws Income Tax
    Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
    September 9, 2026   Case Laws GST
    Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 10, 2026   Case Laws Customs
Concurrent factual findings on fictitious imports precluded a substantial legal question, sustaining confiscation and penalties.
September 10, 2026   Case Laws Income Tax
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation requires specific notice.
September 10, 2026   Case Laws Income Tax
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are insufficient.
September 10, 2026   Case Laws Income Tax
Export incentives under TNMM form operating income, requiring tested-party and arm's-length margins to be recomputed consistently.
September 10, 2026   Case Laws Income Tax
Third-party search material requires the prescribed assessment route and cannot support additions without cross-examination.
September 10, 2026   Case Laws Customs
Food safety testing of imported areca nuts requires examination by the competent authority, while Customs may pursue lawful further action.
September 10, 2026   Case Laws Customs
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commencement.
September 10, 2026   Case Laws Customs
Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.
September 10, 2026   Case Laws Customs
Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
September 10, 2026   Case Laws Customs
Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclassification, extended demands and IGST interest.
September 10, 2026   Case Laws Customs
Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
September 10, 2026   Case Laws Customs
Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration.
September 10, 2026   Case Laws SEBI
Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
September 10, 2026   Case Laws IBC
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proceedings.
September 10, 2026   Case Laws IBC
Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's initiation application.
September 10, 2026   Case Laws Indian Laws
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resolution.
September 10, 2026   Case Laws Indian Laws
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensions.
September 10, 2026   Case Laws Indian Laws
Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
September 9, 2026   Case Laws Income Tax
Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
September 9, 2026   Case Laws GST
Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Central Excise › 2013 › November, 2013 › This
Back

All Highlights

Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – A...

EOU Cleared Goods from DTA Without Authorization; Penalty Waived u/s 11AC for Duty Component.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Central Excise November 12, 2013 Case Laws AT
100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA, though prospectively - Thus relief granted to the extent of penalty of an equivalent amount as the duty component, imposed u/s 11AC - AT
View Source View

Topics

Acts Income Tax
Next ➔