Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
The Tribunal examined the issue of availment of concessional rate of duty under Notification No. 68/2012-Cus. dated 31.12.2012 for import of whole arecanut originally from Pakistan. The Commissioner (Appeals) had held that the respondent failed to fulfill the criteria u/r 8 for concessional rate, but allowed the benefit on grounds of non-adherence to procedure for challenging the certificate of origin by the Ministry of Commerce. The Tribunal found that the procedure followed by Revenue was not an issue before the Commissioner (Appeals), who travelled beyond the scope of the order under challenge. Relying on the Supreme Court's decision in Gujarat State Fertilizers Co. v. Collector of Central Excise, the Tribunal set aside the impugned order as bad in law, as the respondent did not challenge the Revenue's authority nor was it an issue during assessment proceedings. Consequently, the Revenue's appeal was allowed.
The Tribunal examined the issue of availment of concessional rate of duty under Notification No. 68/2012-Cus. dated 31.12.2012 for import of whole arecanut originally from Pakistan. The Commissioner (Appeals) had held that the respondent failed to fulfill the criteria u/r 8 for concessional rate, but allowed the benefit on grounds of non-adherence to procedure for challenging the certificate of origin by the Ministry of Commerce. The Tribunal found that the procedure followed by Revenue was not an issue before the Commissioner (Appeals), who travelled beyond the scope of the order under challenge. Relying on the Supreme Court's decision in Gujarat State Fertilizers Co. v. Collector of Central Excise, the Tribunal set aside the impugned order as bad in law, as the respondent did not challenge the Revenue's authority nor was it an issue during assessment proceedings. Consequently, the Revenue's appeal was allowed.
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