aircraft hence, they are exempt from Additional Customs Duty as well as Basic Customs Duty.
Advance Ruling Exemption Notification No. 21/2002-Cus dated ... claiming (i) exemption of basic custom duty as per the Custom Notification No. 21/2002 dated 1.3.2002 and (ii) exemption from additional customs duty
exemption from SAD and a reading of the earlier Notification would not even remotely suggest that the exemption from Basic Customs Duty also included ... exemption from SAD and a reading of the earlier notification would not even remotely suggest that the exemption from Basic Customs Duty included the exemption
been violated due to which the importer appellant is denied
exemption of customs duty as was extended to him at the time he
importered ... Customs Department in compliance of the
Statutory Provisions of the Customs Act 1962. The verification as to
whether the benefit of exemption from payment
Section 132 of Customs Act, since they given false declarations as if they exported finished leather to entitle the customs duty exemption as well ... Customs Act, which is as follows:
"136.Offences by officers of customs.-(1) If any officer of customs enters into or aquiesces
fixed
lump sum price of the project, on account of exemption from customs duties
and other indirect taxes (i.e. the excise duty component ... Central Excise Act 1944, the Customs Act 1962 and the Customs
and Tariff Act 1975 completely exempting payment of customs duty, excise
duty and other
Customs Act , the customs duty leviable on raw materials is exempted vide Notification No. 51/2000 dated 27-4-2000. To avail the exemption ... prohibition under the Customs Act . In the present case, the Department is only initiating action for contravention of the Customs exemption Notification. Even otherwise
goods for which the duty
exemption is allowed against the Sr. No.359 of
Exemption Notification No. 12/2012-Customs dated
11.03.2012.
b) The amendments ... intention.
h) Central Board of Excise and Customs (CBEC), now
Central Board of Indirect Taxes and Customs (CBIC), issued
Circular No. 21/2013 (page
additional or the customs duty being the duty of customs only, the appellant is entitled to the exemption as provided under the aforesaid Notifications ... additional duty of customs, even though the additional duty is also a duty of customs and the exemption Notifications relating to [sic] statutes
implement its scheme in the country.
4.2 The petitioner is availing customs duty
exemption under Notification No.12/2012-custom
dated 17th March, 2012 under ... view of the above Scheme,
respondent custom authority has granted exemption
from custom duty vide Notification No.31/2015-
Custom dated 07th
notices issued under
Section 28 of the Customs Act, 1962 (Customs Act ), in the
context of benefits under Customs Notification No. 46/11
dated 1 June ... notices, inter alia,
alleged that the Petitioners had secured benefits under
Customs Exemption No. 46 of 2011 by misrepresenting that
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