Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Valid country of origin certificates under the India-ASEAN PTA Rules, the India-Malaysia PTA Rules and the exemption notifications could not be ignored for preferential customs duty unless they were invalidated through the prescribed retroactive verification mechanism. CESTAT held that Customs was bound to act on the certificates as documentary proof of origin, and the Revenue's reliance on a later Madras High Court decision was distinguishable because that case involved serious discrepancies in the certificate itself. It also held that, for the relevant period, the importer had no mandatory obligation to prove how regional value content was satisfied; that requirement arose only after Section 28DA and the CAROTAR Rules. The denial of exemption, with demand, interest and penalty, was set aside.
Valid country of origin certificates under the India-ASEAN PTA Rules, the India-Malaysia PTA Rules and the exemption notifications could not be ignored for preferential customs duty unless they were invalidated through the prescribed retroactive verification mechanism. CESTAT held that Customs was bound to act on the certificates as documentary proof of origin, and the Revenue's reliance on a later Madras High Court decision was distinguishable because that case involved serious discrepancies in the certificate itself. It also held that, for the relevant period, the importer had no mandatory obligation to prove how regional value content was satisfied; that requirement arose only after Section 28DA and the CAROTAR Rules. The denial of exemption, with demand, interest and penalty, was set aside.
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