Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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The proviso to Section 270AA(4) bars rejection of a penalty-immunity application without a meaningful opportunity of hearing. Notice requiring appearance on the following day, followed by immediate rejection, was insufficient to allow applicants to present and substantiate their claims. The rejection orders were set aside, and the applications were remitted for fresh consideration after hearing the applicants and considering their material. Assessing Authorities were entitled to await expiry of the prescribed appeal period before deciding the applications; that delay did not invalidate the process.
The proviso to Section 270AA(4) bars rejection of a penalty-immunity application without a meaningful opportunity of hearing. Notice requiring appearance on the following day, followed by immediate rejection, was insufficient to allow applicants to present and substantiate their claims. The rejection orders were set aside, and the applications were remitted for fresh consideration after hearing the applicants and considering their material. Assessing Authorities were entitled to await expiry of the prescribed appeal period before deciding the applications; that delay did not invalidate the process.
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