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...
Goods falling under sub-heading 16010000 were outside Notification No. 125/2011-Cus. because the annexure expressly excluded heading/sub-heading 160100, so the original exemption claim failed. The alternate claim under Notification No. 26/2000-Cus. was also rejected because a conditional exemption required supporting documents, and new material could not be introduced for the first time in appeal without compliance with the procedure for additional evidence under Rule 23. The limitation objection was denied as the one-year period under Section 28 of the Customs Act ran from the end of the month of filing of the bill of entry, making the demand notice timely.
Goods falling under sub-heading 16010000 were outside Notification No. 125/2011-Cus. because the annexure expressly excluded heading/sub-heading 160100, so the original exemption claim failed. The alternate claim under Notification No. 26/2000-Cus. was also rejected because a conditional exemption required supporting documents, and new material could not be introduced for the first time in appeal without compliance with the procedure for additional evidence under Rule 23. The limitation objection was denied as the one-year period under Section 28 of the Customs Act ran from the end of the month of filing of the bill of entry, making the demand notice timely.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
