Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
IGST refund on exports could not be denied merely because the exporter had taken higher duty drawback, since the rejection rested on Circular No. 37/2018-Cus, which had already been found inconsistent with the governing rules. The HC held that an executive circular cannot override statutory provisions or binding precedent, and the claim had to be examined under the applicable rules rather than the circular. The rejection order was set aside, and the matter was remanded for fresh consideration after granting the exporter a reasonable hearing.
IGST refund on exports could not be denied merely because the exporter had taken higher duty drawback, since the rejection rested on Circular No. 37/2018-Cus, which had already been found inconsistent with the governing rules. The HC held that an executive circular cannot override statutory provisions or binding precedent, and the claim had to be examined under the applicable rules rather than the circular. The rejection order was set aside, and the matter was remanded for fresh consideration after granting the exporter a reasonable hearing.
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