Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause Notices issued - The Tribunal observes that the re-issuance of Show Cause Notices in Category 1 Appeals, after the initial adjudication, lacks statutory backing. The Tribunal finds this action erroneous and legally unsustainable, ultimately leading to the allowance of these appeals. - Similarly, in Category 2 Appeals, tribunal concludes that the issuance of Show Cause Notices to the Appellants based on unrelated cases lacks legal merit, leading to the allowance of these appeals as well.
Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause Notices issued - The Tribunal observes that the re-issuance of Show Cause Notices in Category 1 Appeals, after the initial adjudication, lacks statutory backing. The Tribunal finds this action erroneous and legally unsustainable, ultimately leading to the allowance of these appeals. - Similarly, in Category 2 Appeals, tribunal concludes that the issuance of Show Cause Notices to the Appellants based on unrelated cases lacks legal merit, leading to the allowance of these appeals as well.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4789
Join Channel
TaxTMI 
