Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesDiversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance...

Diversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance Authorisation: Madras High Court

Indirect Taxes

Published on

By Mariya Paliwala
Diversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance Authorisation: Madras High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Madurai Bench of the Madras High Court has ruled that diversion of duty-free imported Raw Cashew Nuts (RCN) to unauthorised units and sale in the local market amounts to a clear violation of the ‘Actual User’ condition under the Advance Authorisation Scheme. The Bench of Justice G.K. Ilanthiraiyan and Justice R. Poornima has observed…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

GST Demand Based On ‘Bogus Firm’ Allegation Cannot Stand Without Proof Of Tax Evasion: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Agra, has dismissed...
GST

GST Demand Can’t Rest on Bogus Firm Allegation Without Proof of Tax Evasion: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has dismissed a departmental...
GST

Post-GST Debit Notes For Retrospective Price Hikes On Pre-GST Supplies Attract Interest: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that differential tax...
Direct Tax

Interest Rate on Delayed Foreign-Currency Receivables Is Question of Fact: Karnataka HC

The Karnataka High Court has dismissed the Income Tax Department’s appeal against a tribunal...

More like this

GST

GST Demand Based On ‘Bogus Firm’ Allegation Cannot Stand Without Proof Of Tax Evasion: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Agra, has dismissed...
GST

GST Demand Can’t Rest on Bogus Firm Allegation Without Proof of Tax Evasion: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has dismissed a departmental...
GST

Post-GST Debit Notes For Retrospective Price Hikes On Pre-GST Supplies Attract Interest: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that differential tax...