Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.
Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.
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