Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
Rectification or modification of an advance ruling cannot reopen its merits or waive an express condition of a customs exemption. Exemption for imported goods repaired or refurbished and re-exported remains subject to Notification No. 134/94-Cus, including performance of prescribed operations under Section 65 of the Customs Act, 1962. A DTA unit's operational difficulty in not operating under the MOOWR scheme does not constitute a mistake apparent from the record or a legal or factual error. Alternative safeguards, conditions under other notifications, and proposed traceability measures cannot replace the governing notification's express requirement. The request to dispense with that condition was rejected, leaving the ruling operative subject to all notification conditions.
Rectification or modification of an advance ruling cannot reopen its merits or waive an express condition of a customs exemption. Exemption for imported goods repaired or refurbished and re-exported remains subject to Notification No. 134/94-Cus, including performance of prescribed operations under Section 65 of the Customs Act, 1962. A DTA unit's operational difficulty in not operating under the MOOWR scheme does not constitute a mistake apparent from the record or a legal or factual error. Alternative safeguards, conditions under other notifications, and proposed traceability measures cannot replace the governing notification's express requirement. The request to dispense with that condition was rejected, leaving the ruling operative subject to all notification conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4929 
