Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another manufacturer. Despite not following the prescribed job work procedure, the Tribunal deemed it a procedural lapse and emphasized that duty liability rested with the raw material supplier. Citing relevant legal provisions and case law, the Tribunal set aside the demand for duty, interest, and penalties against the appellants. Furthermore, the Tribunal noted the principal manufacturer's participation in the Sabka Vishwas Scheme (SVLDRS), which had already discharged duty on the goods. Consequently, the Tribunal allowed the appeal with consequential relief.
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another manufacturer. Despite not following the prescribed job work procedure, the Tribunal deemed it a procedural lapse and emphasized that duty liability rested with the raw material supplier. Citing relevant legal provisions and case law, the Tribunal set aside the demand for duty, interest, and penalties against the appellants. Furthermore, the Tribunal noted the principal manufacturer's participation in the Sabka Vishwas Scheme (SVLDRS), which had already discharged duty on the goods. Consequently, the Tribunal allowed the appeal with consequential relief.
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