2025-VIL-1075-GUJ-CU
  1. Home
  2. 2025-VIL-1075-GUJ-CU

CUSTOMS High Court Cases

Customs – 100% EOU, DTA Clearance of LPG - Respondent-assessee was a 100% EOU during the period from 01.10.2007 to 23.10.2007 and had imported various inputs and raw materials for consumption by foregoing the duty liability either of Customs or Excise – Respondent produced LPG and had intention to export the same, which could not materialise due to absence of clearance from the Govt. The respondent had to sell the LPG produced in the DTA for public distribution to various Public Sector Undertakings and Oil Companies by availing the benefit of exemption Notifications - Whether the Tribunal committed error in applying Section 28(2B) of the Customs Act, 1962 and Section 11A(2B) of the Central Excise Act, 1944 to hold that there was no need to issue any show-cause notice to the respondent as the duty liability and interest were voluntarily discharged by it - HELD - The Tribunal was justified in applying Section 28(2B) of the Customs Act, 1962 and Section 11A(2B) of the Central Excise Act, 1944 to hold that no show-cause notice was required to be issued as the respondent had discharged the duty foregone along with interest voluntarily without any intimation from the Department. The respondent had clearly indicated the clearance of LPG in the returns as being cleared to DTA by claiming exemption under specific Notifications. The Tribunal rightly observed that the show-cause notice did not bring forth any situation wherein it could be concluded that there was suppression of facts with intention to evade duty. The calculation of duty as per the respondent's own computation was found to be correct and the Tribunal, therefore, held that the extended period of limitation could not have been invoked - The Tribunal has not committed any error in applying the provisions of Section 28(2B) of the Customs Act, 1962 and Section 11A(2B) of the Central Excise Act, 1944, and in holding that the extended period of limitation could not have been invoked in the absence of any suppression of material information by the respondent - The appeals filed by the Revenue are dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?