Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the denial of benefit under Customs Notification No. 99/2009 due to overwhelming evidence of diversion of imported goods into the open market. The CESTAT noted the failure of the appellant to fulfill export obligations as required. - The Tribunal rejected the appellant's argument regarding the violation of principles of natural justice. It noted that the Department partly acceded to the request for cross-examination, and the appellant's lack of cooperation during investigations weakened their claim.
Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the denial of benefit under Customs Notification No. 99/2009 due to overwhelming evidence of diversion of imported goods into the open market. The CESTAT noted the failure of the appellant to fulfill export obligations as required. - The Tribunal rejected the appellant's argument regarding the violation of principles of natural justice. It noted that the Department partly acceded to the request for cross-examination, and the appellant's lack of cooperation during investigations weakened their claim.
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