Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported aircraft parts for repairing aircraft engines, stating spare parts would be used for repairs and exported. The Tribunal found the spare parts imported for repair/replacement of engines were exempt u/s Notification No.21/2002-Cus., even if cleared for home consumption. As goods were bonded, repaired, and exported, appellant qualified for Notification No.153/1994 benefit. The impugned order was set aside, and appeals allowed.
CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported aircraft parts for repairing aircraft engines, stating spare parts would be used for repairs and exported. The Tribunal found the spare parts imported for repair/replacement of engines were exempt u/s Notification No.21/2002-Cus., even if cleared for home consumption. As goods were bonded, repaired, and exported, appellant qualified for Notification No.153/1994 benefit. The impugned order was set aside, and appeals allowed.
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