Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Under the EPCG framework, the Tribunal treated the FTDR Act, Foreign Trade Policy, Handbook of Procedures and Customs notification as an integrated scheme and held that fulfilment of export obligation and validity of EODCs primarily lie with DGFT. Third-party exports were recognised as permissible under the scheme, which is value-based and does not require a rigid one-to-one correlation between imported capital goods and each export consignment. Because the EODCs had been restored by the competent DGFT appellate authority and the alleged fraud was not supported by primary documentary evidence, Customs could not disregard those subsisting determinations or deny EPCG benefits. On the same reasoning, penalties, confiscation and redemption fine were unsustainable.
Under the EPCG framework, the Tribunal treated the FTDR Act, Foreign Trade Policy, Handbook of Procedures and Customs notification as an integrated scheme and held that fulfilment of export obligation and validity of EODCs primarily lie with DGFT. Third-party exports were recognised as permissible under the scheme, which is value-based and does not require a rigid one-to-one correlation between imported capital goods and each export consignment. Because the EODCs had been restored by the competent DGFT appellate authority and the alleged fraud was not supported by primary documentary evidence, Customs could not disregard those subsisting determinations or deny EPCG benefits. On the same reasoning, penalties, confiscation and redemption fine were unsustainable.
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