Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Issuance of Export Obligation Discharge Certificates and discharge of customs bonds defeated the demand for alleged non-fulfilment of export obligation, because the licensing authority had certified compliance and the bond liability had already been released. The diversion allegation also failed since the department's own contemporaneous record showed receipt of the goods by the EOU, making the contrary customs case unsustainable. Transporter statements could not be relied on without examination and cross-examination, and their use violated natural justice. The extended period of limitation was unavailable because suppression or wilful misstatement was not shown. As the substantive allegations failed, confiscation, redemption fine and section 135 action were also held unwarranted.
Issuance of Export Obligation Discharge Certificates and discharge of customs bonds defeated the demand for alleged non-fulfilment of export obligation, because the licensing authority had certified compliance and the bond liability had already been released. The diversion allegation also failed since the department's own contemporaneous record showed receipt of the goods by the EOU, making the contrary customs case unsustainable. Transporter statements could not be relied on without examination and cross-examination, and their use violated natural justice. The extended period of limitation was unavailable because suppression or wilful misstatement was not shown. As the substantive allegations failed, confiscation, redemption fine and section 135 action were also held unwarranted.
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