Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Validity of order of CESTAT - Redemption for home consumption allowed, despite admitting the fact that the condition of para 2.31 of the Foreign Trade Policy are not satisfied - Scope of the CRO, 2012, which covers Multifunctional and Printers/ Devices (MFDs) along with printers and plotters - The High Court dismissed the appeal, citing a previous judgment addressing similar issues. The Court noted that the goods in question had already been released on payment of duty and other dues. Consequently, the High Court upheld the Tribunal's decision while leaving the substantial questions of law open for future adjudication.
Validity of order of CESTAT - Redemption for home consumption allowed, despite admitting the fact that the condition of para 2.31 of the Foreign Trade Policy are not satisfied - Scope of the CRO, 2012, which covers Multifunctional and Printers/ Devices (MFDs) along with printers and plotters - The High Court dismissed the appeal, citing a previous judgment addressing similar issues. The Court noted that the goods in question had already been released on payment of duty and other dues. Consequently, the High Court upheld the Tribunal's decision while leaving the substantial questions of law open for future adjudication.
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