Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Remission of duty - Application of Section 23 - duty free goods brought into SEZ and the same were destroyed in fire or otherwise - The Appellate Tribunal noted that there have been previous cases where goods destroyed in SEZs were found eligible for remission of duty under the Customs Act. Citing a specific case (ONGC Petro Additions Ltd. Vs. CC), the Tribunal highlighted that the responsibility for ensuring the safety of goods lies with the appellant, but negligence was not proven in this instance. Additionally, it was noted that the absence of customs inspection or analysis further supported the appellant's claim of lack of negligence. - The Tribunal upheld the appellant's right to remission of duty.
Remission of duty - Application of Section 23 - duty free goods brought into SEZ and the same were destroyed in fire or otherwise - The Appellate Tribunal noted that there have been previous cases where goods destroyed in SEZs were found eligible for remission of duty under the Customs Act. Citing a specific case (ONGC Petro Additions Ltd. Vs. CC), the Tribunal highlighted that the responsibility for ensuring the safety of goods lies with the appellant, but negligence was not proven in this instance. Additionally, it was noted that the absence of customs inspection or analysis further supported the appellant's claim of lack of negligence. - The Tribunal upheld the appellant's right to remission of duty.
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