Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur and there is also no dispute as regards fulfillment of the export obligation. - There would be no violation of condition (i) or (vii) of the Notification No. 30/97-CUS as amended - there is no transfer in violation of the actual user condition, the discharge of export obligation not being in question. - HC
Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur and there is also no dispute as regards fulfillment of the export obligation. - There would be no violation of condition (i) or (vii) of the Notification No. 30/97-CUS as amended - there is no transfer in violation of the actual user condition, the discharge of export obligation not being in question. - HC
Note: It is a system-generated summary and is for quick reference only.