Amendment of Rule 173Q -Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975

Amendment of Rule 173Q -Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975 https://www.taxtmi.com/circulars?id=281 Amendment to Rule 173Q adds credit of the additional duty under the Customs Tariff Act to sub rule (1), clause (bbb), thereby bringing willful wrong invoice entries that enable buyers to claim inadmissible additional duty credit within the rule's penal provisions, addressing reports of such manipulation by registered dealers issuing invoices under Rule 57GG. en-us Wed, 21 Jul 1999 00:00:00 +0530 Tue, 23 Sep 2008 11:03:00 +0530 TaxTMI RSS Generator Amendment of Rule 173Q -Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975 https://www.taxtmi.com/circulars?id=281 Amendment to Rule 173Q adds credit of the additional duty under the Customs Tariff Act to sub rule (1), clause (bbb), thereby bringing willful wrong invoice entries that enable buyers to claim inadmissible additional duty credit within the rule's penal provisions, addressing reports of such manipulation by registered dealers issuing invoices under Rule 57GG. Circulars Central Excise Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=281