Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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Goods imported into a Free Trade and Warehousing Zone (FTWZ) by an entity based in Hong Kong were alleged to be non-compliant with Foreign Trade Policy (FTP) and other laws. The Tribunal held that import of 'old and used computer parts' is not barred from being brought into a special economic zone (SEZ). No bill of entry was filed, and there was no evidence of intent to clear goods into the domestic tariff area (DTA) inappropriately. SEZs are deemed outside the customs territory under the Special Economic Zone Act, 2005. The Customs Act, 1962 applies only for imports contrary to authorized operations or upon removal from SEZ without paying duty or violating import prohibitions. The Special Economic Zone Act prevails in case of conflict. The finding of confiscation u/s 111 of Customs Act and penalty u/s 112 were erroneous. The impugned order was set aside, and the appeal was allowed.
Goods imported into a Free Trade and Warehousing Zone (FTWZ) by an entity based in Hong Kong were alleged to be non-compliant with Foreign Trade Policy (FTP) and other laws. The Tribunal held that import of 'old and used computer parts' is not barred from being brought into a special economic zone (SEZ). No bill of entry was filed, and there was no evidence of intent to clear goods into the domestic tariff area (DTA) inappropriately. SEZs are deemed outside the customs territory under the Special Economic Zone Act, 2005. The Customs Act, 1962 applies only for imports contrary to authorized operations or upon removal from SEZ without paying duty or violating import prohibitions. The Special Economic Zone Act prevails in case of conflict. The finding of confiscation u/s 111 of Customs Act and penalty u/s 112 were erroneous. The impugned order was set aside, and the appeal was allowed.
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