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...
Exemption from Duty - Supply chain dynamics of food preparations intended for free distribution to economically weaker sections under a government-approved program - The tribunal found that the appellant's products were indeed eligible for the exemption under Notification No. 12/2012-CE. It was determined that both the Complementary Weaning Food (CWF) and the Blend of Critical Processed Materials (BCPM) manufactured by the appellant were intended for free distribution to beneficiaries under the ICDS scheme, fulfilling the criteria laid down in the notification. - The tribunal also addressed the invocation of the extended period for the demand of duties. It concluded that there was no suppression of facts by the appellant that warranted such invocation, making the demand unsustainable on limitation grounds as well.
Exemption from Duty - Supply chain dynamics of food preparations intended for free distribution to economically weaker sections under a government-approved program - The tribunal found that the appellant's products were indeed eligible for the exemption under Notification No. 12/2012-CE. It was determined that both the Complementary Weaning Food (CWF) and the Blend of Critical Processed Materials (BCPM) manufactured by the appellant were intended for free distribution to beneficiaries under the ICDS scheme, fulfilling the criteria laid down in the notification. - The tribunal also addressed the invocation of the extended period for the demand of duties. It concluded that there was no suppression of facts by the appellant that warranted such invocation, making the demand unsustainable on limitation grounds as well.
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