Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the notification's provisions, ruled in favor of the Appellants, rejecting the demand for customs duty on excess scrap cleared after segregation. - It ruled that excess scrap cleared after segregation cannot be considered as clearance of raw inputs, thereby rejecting the demand for customs duty on excess imported scrap.
100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the notification's provisions, ruled in favor of the Appellants, rejecting the demand for customs duty on excess scrap cleared after segregation. - It ruled that excess scrap cleared after segregation cannot be considered as clearance of raw inputs, thereby rejecting the demand for customs duty on excess imported scrap.
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