Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
EPCG conditions may be relaxed where export obligation cannot be fulfilled because of force majeure or other unforeseen circumstances. The Tribunal applied this principle where the importer lost possession and control of the capital goods after auction by lenders before expiry of the first block period, making performance impossible, and held that interest under the notification and bond could not be levied; the demand had also been effectively secured through bank guarantees already realised. On the same facts, confiscation under section 111(o) and penalty under section 112(a) were set aside because the breach was not deliberate, the goods were no longer under the importer's control, and mens rea was required for penalty. The customs duty demand itself remained undisturbed.
EPCG conditions may be relaxed where export obligation cannot be fulfilled because of force majeure or other unforeseen circumstances. The Tribunal applied this principle where the importer lost possession and control of the capital goods after auction by lenders before expiry of the first block period, making performance impossible, and held that interest under the notification and bond could not be levied; the demand had also been effectively secured through bank guarantees already realised. On the same facts, confiscation under section 111(o) and penalty under section 112(a) were set aside because the breach was not deliberate, the goods were no longer under the importer's control, and mens rea was required for penalty. The customs duty demand itself remained undisturbed.
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