Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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100% EOU - Classification of goods - Bill of Entry describes the goods as ‘Indonesia robusta coffee beans’ - On examination found to be Coffee husk/bits - Denial from benefit of Notification No.52/2003-Customs - The CESTAT held that, this Tribunal has already remanded the matter for further examination and verification with regard to the procurement certificate, we also remand the case with the following observations: (i) To examine whether the amended letter of the Development Commissioner allows coffee husk/bits as the raw material for the manufacture of instant coffee. (ii) To obtain a letter from the Coffee Board whether Coffee Husk can be used as a raw material for the manufacture of instant coffee that the appellant intends to export.
100% EOU - Classification of goods - Bill of Entry describes the goods as ‘Indonesia robusta coffee beans’ - On examination found to be Coffee husk/bits - Denial from benefit of Notification No.52/2003-Customs - The CESTAT held that, this Tribunal has already remanded the matter for further examination and verification with regard to the procurement certificate, we also remand the case with the following observations: (i) To examine whether the amended letter of the Development Commissioner allows coffee husk/bits as the raw material for the manufacture of instant coffee. (ii) To obtain a letter from the Coffee Board whether Coffee Husk can be used as a raw material for the manufacture of instant coffee that the appellant intends to export.
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