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 ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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