acts committed by him, (for his role in the attempted export of Red Sander Wood Logs), as provided under Section 114 of the Customs ... exporter, Chief Executive Officer of M/s. Archana Exporters in whose company's name illegal export was attempted to be done is also liable
Thereafter on reasonable belief that the red sanders were attempted to be exported out of India in the guise of declared item namely Potash Feldspar ... from the authorities, the Customs Authorities found the goods which were exported or attempted to export were original salt, instead of intermediate G-salt. Therefore
Parveen Leather Exports, Chennai, are exporters, in respect of finished leather. They submitted that shipping bills have been filed for export, of above said goods ... Chapter 41 of Export Policy are freely exportable. Hence it is seen that these ten exporters have misdeclared the description and attempted to export
origin, Form-II filed along with the Bill of Entry, and attempted to export the said goods. The further investigation revealed that the sandalwood ... existent/fictitious concerns were created and fraudulent documents were designed for attempting to export the prohibited goods. From the origin to the destination, the modus
would be attracted, which states that, any goods attempted to be exported or brought within the limits of any customs area for the purpose ... goods are imported or exported, have been complied with. This would mean that if the conditions prescribed for import or export of goods
would be attracted, which states that, any goods attempted to be exported or brought within the limits of any customs area for the purpose ... goods are imported or exported, have been complied with. This would mean that if the conditions prescribed for import or export of goods
relevant paragraphs in Lexus Exports case. At this juncture, he also submitted that when Lexus Exports P Ltd 's case was decided ... Customs Act, 1962 states that any goods which are imported or attempted to be imported contrary to any provision imposed
80HHC stipulates a deduction in respect of export profits, Instead of enjoining the AO to compute such export profits from out of the consolidated amount ... excluded as profits not attributable to exports. The intention is therefore clear that there should be no attempt to deduct any expenditure from the receipts
80HHC stipulates a deduction in respect of export profits, Instead of enjoining the AO to compute such export profits from out of the consolidated amount ... excluded as profits not attributable to exports. The intention is therefore clear that there should be no attempt to deduct any expenditure from the receipts
condition in the communication dated 10.01.2017 of the department, requiring the exporter to offer bank guarantee. What should be the form of security ... export duty.
39. It is the case of the department, that there is misdeclaration and attempt to evade duty. On the facts and circumstances
