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...
Re-export of even after the expiry of the warehousing period - Due to COVID-19 pandemic, the appellants were unable to proceed with their construction project and clear the goods for home consumption - In light of the circumstances, including the COVID-19 pandemic and the appellant's efforts to re-export the goods, the Tribunal found merit in the appellant's arguments. They emphasized the need for flexibility in such exceptional situations and cited the judgement of the Hon’ble Supreme Court regarding the extension of limitation period. Consequently, the Tribunal set aside the impugned order and directed the respondent to allow re-export of the goods within a specified period without insisting on payment of duty, interest, fine, or penalty.
Re-export of even after the expiry of the warehousing period - Due to COVID-19 pandemic, the appellants were unable to proceed with their construction project and clear the goods for home consumption - In light of the circumstances, including the COVID-19 pandemic and the appellant's efforts to re-export the goods, the Tribunal found merit in the appellant's arguments. They emphasized the need for flexibility in such exceptional situations and cited the judgement of the Hon’ble Supreme Court regarding the extension of limitation period. Consequently, the Tribunal set aside the impugned order and directed the respondent to allow re-export of the goods within a specified period without insisting on payment of duty, interest, fine, or penalty.
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