Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of clearance of duty-free final goods in the DTA. The proper course of action, in such violations, is to recovery duty along with interest. Duty has been paid along with interest on being pointed out - confiscation and imposition of penalty are not warranted in the instant case. - AT
100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of clearance of duty-free final goods in the DTA. The proper course of action, in such violations, is to recovery duty along with interest. Duty has been paid along with interest on being pointed out - confiscation and imposition of penalty are not warranted in the instant case. - AT
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