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...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A customs exemption under Notification No. 24/2005-Cus, entry 13S, could not be denied merely because the importer did not follow the IGCR procedural requirements or furnish the prescribed undertaking, where the record showed the goods were only traded and not used in manufacture of excluded products. The Tribunal treated the exemption condition as aimed at preventing such manufacture and held that its substantive purpose was satisfied on the facts, so denial of exemption was unsustainable. It also rejected the objection that the adjudicating authority had travelled beyond the show cause notice, since the condition was reproduced there and the importer had put the exemption entry in issue. The duty demand, interest and penalty were set aside.
A customs exemption under Notification No. 24/2005-Cus, entry 13S, could not be denied merely because the importer did not follow the IGCR procedural requirements or furnish the prescribed undertaking, where the record showed the goods were only traded and not used in manufacture of excluded products. The Tribunal treated the exemption condition as aimed at preventing such manufacture and held that its substantive purpose was satisfied on the facts, so denial of exemption was unsustainable. It also rejected the objection that the adjudicating authority had travelled beyond the show cause notice, since the condition was reproduced there and the importer had put the exemption entry in issue. The duty demand, interest and penalty were set aside.
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