Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Denial of FTA benefit - Import of Alkalised Cocoa Powder from Malaysia - The Tribunal noted that the denial of FTA benefits was based solely on the suspicion of non-compliance with the value addition requirement. However, it found that no independent verification was conducted to substantiate this suspicion. - The Tribunal highlighted the lack of proper verification by the customs authorities regarding the validity of the certificates of origin. It emphasized the requirement under the Customs Tariff Rules for retroactive checks and noted the absence of such checks in the present case. Consequently, it concluded that the denial of benefits based on presumption and assumption without proper verification was not maintainable in law. - Additionally, it observed that similar cases had been decided in favor of the appellant, rendering the issue non-res-integra. Therefore, the denial of benefits was unsustainable, and the appeal was allowed.
Denial of FTA benefit - Import of Alkalised Cocoa Powder from Malaysia - The Tribunal noted that the denial of FTA benefits was based solely on the suspicion of non-compliance with the value addition requirement. However, it found that no independent verification was conducted to substantiate this suspicion. - The Tribunal highlighted the lack of proper verification by the customs authorities regarding the validity of the certificates of origin. It emphasized the requirement under the Customs Tariff Rules for retroactive checks and noted the absence of such checks in the present case. Consequently, it concluded that the denial of benefits based on presumption and assumption without proper verification was not maintainable in law. - Additionally, it observed that similar cases had been decided in favor of the appellant, rendering the issue non-res-integra. Therefore, the denial of benefits was unsustainable, and the appeal was allowed.
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