Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department denied exemption citing CBIC Circular No. 74/1998-Cus mandating end-use certificate, which is ultra vires the Notification as conditions not prescribed therein cannot be imposed through circulars. Tribunal held that in absence of condition for end-use certificate in the Notification, exemption cannot be denied on that ground. Impugned order set aside, appeal allowed.
Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department denied exemption citing CBIC Circular No. 74/1998-Cus mandating end-use certificate, which is ultra vires the Notification as conditions not prescribed therein cannot be imposed through circulars. Tribunal held that in absence of condition for end-use certificate in the Notification, exemption cannot be denied on that ground. Impugned order set aside, appeal allowed.
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