Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Mis-declaration - Imported goods declared as Indonesia Robusta Coffee - 100% EOU - Goods imported was Coffee husk and not Coffee beans - The High Court observed that, the counsel of the respondent (importer) is right in his submission that confiscation could not be ordered unless goods were seized. Further, since the respondent Unit is 100% EOU, even if there were to be a mistake in declaration, unless it is proved by the Customs Authority that the goods are not re-exported or sold in the domestic market, the entire issue remains revenue neutral in nature. In any event, the CESTAT has reserved liberty to the importer to submit a fresh application under Rule 5(1)(a) of the Rules. In that view of the matter, the Revenue cannot have any grievance. Resultantly, this appeal must fail.
Mis-declaration - Imported goods declared as Indonesia Robusta Coffee - 100% EOU - Goods imported was Coffee husk and not Coffee beans - The High Court observed that, the counsel of the respondent (importer) is right in his submission that confiscation could not be ordered unless goods were seized. Further, since the respondent Unit is 100% EOU, even if there were to be a mistake in declaration, unless it is proved by the Customs Authority that the goods are not re-exported or sold in the domestic market, the entire issue remains revenue neutral in nature. In any event, the CESTAT has reserved liberty to the importer to submit a fresh application under Rule 5(1)(a) of the Rules. In that view of the matter, the Revenue cannot have any grievance. Resultantly, this appeal must fail.
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