Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Customs Act, 1962 - Penalty levied on appellant as co-noticee for principal violator's diversion of duty-free imported goods under DEEC scheme to local market without fulfilling export obligation. Appellant's relationship with principal violator not sufficient evidence of knowledge about modus operandi. Appellant severed ties with partnership firm after payment issue. Commissioner's order imposing penalty set aside by Appellate Tribunal due to lack of corroborative evidence against appellant.
Customs Act, 1962 - Penalty levied on appellant as co-noticee for principal violator's diversion of duty-free imported goods under DEEC scheme to local market without fulfilling export obligation. Appellant's relationship with principal violator not sufficient evidence of knowledge about modus operandi. Appellant severed ties with partnership firm after payment issue. Commissioner's order imposing penalty set aside by Appellate Tribunal due to lack of corroborative evidence against appellant.
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