Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further proceedings. Refund application triggered SCN issuance without specifying provision. SC found SCN issuance mandatory per M/s Metal Foreign case. Absence of SCN or order appropriating payment bars rejection of refund claim. Impugned order set aside, appeal allowed.
CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further proceedings. Refund application triggered SCN issuance without specifying provision. SC found SCN issuance mandatory per M/s Metal Foreign case. Absence of SCN or order appropriating payment bars rejection of refund claim. Impugned order set aside, appeal allowed.
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