Section 8C. Omitted [****]

Judgments on Section 8C

• Hemant Bohra vs Commissioner Of Customs-Nhava Sheva -… — CESTAT, 26 Aug 2024. Drawback provisions being an incentive-oriented scheme for augmenting exports, procedural requirements such as Rule 13(1)(a) documentation and Section 149 shipping bill amendment must receive a liberal construction and…
• M/S. Oracle India Pvt. Ltd vs C.C.(Export), New Delhi — CESTAT, 29 Jul 2015. In a bona fide interpretational valuation dispute where the assessee has disclosed the relevant facts, there is no wilful misstatement or suppression, so the extended period of limitation, penalty and confiscation…
• Kbs Industries Ltd & Anr. vs The Customs Central Excise And Service Tax Settlement Commission Principal Bench New Delhi — Delhi High Court, 13 Jan 2025. An exemption notification issued under Section 25(1) of the Customs Act, 1962 can validly impose, as a condition of exemption, liability to pay the duty leviable together with interest at 15% per annum from the date of…