export goods' that the
goods which have already been taken out of India do not remain export
goods instead are referable as exported goods ... imported goods". Similarly, goods which have already
been exported are no more 'export goods'. In the definition part as well
goods which had been exported pursuant to the orders issued by the Customs Authorities can be considered "export goods". In terms of definition ... export goods. In this connection, it is significant to bear in mind the distinction between the "export goods" and the "imported goods
goods had already been exported before the issue of three impugned show cause notices the goods concerned cannot be 'export goods' in terms ... confiscation. Goods already exported cannot be physically confiscated.
(v) If the offence is committed before the export, the actual export of the goods cannot wipe
given for the exportation of the goods under section 51 . The goods must be treated as having been exported and the definition of the term ... exported, in rule 2(c) the definition of "export" has been given. The definition of "export" reads as follows :-
"Export
exported goods. The Petitioner at the time of export of goods
declared value of goods which was after physical verification assessed. The
Petitioner realized export ... goods in question have already been exported so these
goods cannot be called as 'export goods' in view of definition under Section
Zones, cannot be said to be export of goods, for the levying of export duty. The word `export has been given a wider meaning, under ... goods from the Special Economic Zones, with a view to encourage export of goods to places outside India.
18. The exporters, who export goods from
M/S.Larsen And Toubro Ltd vs 1. State Of Andhra Pradesh Rep. By Its
export incentives, due only to a bona-fide exporter. Petitioner created bogus documents (export invoice) to over-invoice the goods exported in the names ... covered only goods which were illegally sought to be exported and were liable to confiscation and not goods that had been actually exported. Further that
M/S Sharma International vs Union Of India & Ors. on 22 November, 2024
Author
M /S Amit Exports vs Union Of India & Ors. on 22 November, 2024
Author
