Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Page of 4786
Press 'Enter' after typing page number.
461 to 480 of 95715 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules, 2006. However, the goods were not used for authorized operations, violating provisions. Remission of customs duty sought. Tribunal consistently held that in case of destruction due to natural causes in SEZ, the unit is entitled to duty remission u/s 23 of Customs Act, 1962. However, appellant did not opt for duty remission by filing appropriate application before the competent authority. Matter remanded to Adjudicating Authority for appellant to file application seeking duty remission u/s 23 of Customs Act, 1962 and relevant rules. Impugned order set aside, appeal allowed for remand to pass fresh order after observing principles of natural justice.
Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules, 2006. However, the goods were not used for authorized operations, violating provisions. Remission of customs duty sought. Tribunal consistently held that in case of destruction due to natural causes in SEZ, the unit is entitled to duty remission u/s 23 of Customs Act, 1962. However, appellant did not opt for duty remission by filing appropriate application before the competent authority. Matter remanded to Adjudicating Authority for appellant to file application seeking duty remission u/s 23 of Customs Act, 1962 and relevant rules. Impugned order set aside, appeal allowed for remand to pass fresh order after observing principles of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
