Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the appellants indeed imported black pepper without duty payment under the advance authorisation scheme. However, it questioned the validity of the confiscation considering certain procedural irregularities. While acknowledging the 'actual user' condition, the Tribunal found discrepancies in the enforcement of this condition and raised doubts about the appellants' culpability. - The Tribunal upheld the appellants' right to cross-examine witnesses, highlighting the importance of procedural fairness and the need to validate testimonial evidence. - The Tribunal found the imposition of re-export condition exceeding the authority conferred by the statute. - Matter restored back.
Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the appellants indeed imported black pepper without duty payment under the advance authorisation scheme. However, it questioned the validity of the confiscation considering certain procedural irregularities. While acknowledging the 'actual user' condition, the Tribunal found discrepancies in the enforcement of this condition and raised doubts about the appellants' culpability. - The Tribunal upheld the appellants' right to cross-examine witnesses, highlighting the importance of procedural fairness and the need to validate testimonial evidence. - The Tribunal found the imposition of re-export condition exceeding the authority conferred by the statute. - Matter restored back.
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