Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent, Central Goods and Service Tax & Central Excise to matters not exceeding Rs. 10,00,000/-. However, the amount involved in the present case exceeded Rs. 16,00,000/-. - Consequently, the court found the impugned order to be without jurisdiction and set it aside, granting liberty to the respondents to proceed afresh in accordance with the law.
Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent, Central Goods and Service Tax & Central Excise to matters not exceeding Rs. 10,00,000/-. However, the amount involved in the present case exceeded Rs. 16,00,000/-. - Consequently, the court found the impugned order to be without jurisdiction and set it aside, granting liberty to the respondents to proceed afresh in accordance with the law.
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