Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The CESTAT Allahabad held that in a case involving illegal exports of non-basmati rice to Nepal, there was a lack of evidence to prove the illegal export. The tribunal noted that no evidence was presented to show that the goods were actually exported or that any preparations for export were made by the appellants. The case was based on Bill of Entries noted by the Enforcement Directorate during the investigation, but these entries did not refer to any documents issued by the appellants. Since no goods were recovered, seized, or confiscated, and no export documents were found, the tribunal concluded that the appellants could not be penalized u/s 114 of the Customs Act. Therefore, the appeals were allowed.
The CESTAT Allahabad held that in a case involving illegal exports of non-basmati rice to Nepal, there was a lack of evidence to prove the illegal export. The tribunal noted that no evidence was presented to show that the goods were actually exported or that any preparations for export were made by the appellants. The case was based on Bill of Entries noted by the Enforcement Directorate during the investigation, but these entries did not refer to any documents issued by the appellants. Since no goods were recovered, seized, or confiscated, and no export documents were found, the tribunal concluded that the appellants could not be penalized u/s 114 of the Customs Act. Therefore, the appeals were allowed.
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TaxTMI 
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