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Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
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Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing that only DGFT had the authority to cancel MEIS scrips. The Customs Department lacked the power to invalidate exports based on alleged misclassification. The Tribunal reiterated that customs authorities cannot invalidate exports or cancel MEIS scrips without DGFT's action. They emphasized the need for DGFT to follow due procedure under the FTDR Act and FTP for such cancellations. The Tribunal affirmed the separation of roles between customs and licensing authorities. Customs authorities should not interfere with licensing policies or reclassify goods after valid licenses are issued.
Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing that only DGFT had the authority to cancel MEIS scrips. The Customs Department lacked the power to invalidate exports based on alleged misclassification. The Tribunal reiterated that customs authorities cannot invalidate exports or cancel MEIS scrips without DGFT's action. They emphasized the need for DGFT to follow due procedure under the FTDR Act and FTP for such cancellations. The Tribunal affirmed the separation of roles between customs and licensing authorities. Customs authorities should not interfere with licensing policies or reclassify goods after valid licenses are issued.
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