Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. - The CESTAT found that the addition of plant and machinery after the cut-off date does not disentitle a unit from the benefit of exemption if the addition is aimed at improving the product's quality. It clarified that there's no restriction on such additions in the notification, and the objective is to promote industrialization and economic development in the Kutch district. - The impugned order was set aside, and the appeals were allowed with consequential relief.
Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. - The CESTAT found that the addition of plant and machinery after the cut-off date does not disentitle a unit from the benefit of exemption if the addition is aimed at improving the product's quality. It clarified that there's no restriction on such additions in the notification, and the objective is to promote industrialization and economic development in the Kutch district. - The impugned order was set aside, and the appeals were allowed with consequential relief.
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