Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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The appellant filed a shipping bill and paid export duty on iron ore fines on 05.12.2008, before the issuance of Notification No. 129/2008-Cus dated 07.12.2008 granting exemption. As per Section 51 read with Section 16(1)(a) of the Customs Act, 1962 and the Bombay HC judgment in Narayan Bandekar & Sons Pvt. Ltd., the relevant date for duty determination is the date of order u/s 51, i.e., 05.12.2008. Since the notification came later, the appellant is not entitled to the exemption benefit. The CESTAT dismissed the appeal.
The appellant filed a shipping bill and paid export duty on iron ore fines on 05.12.2008, before the issuance of Notification No. 129/2008-Cus dated 07.12.2008 granting exemption. As per Section 51 read with Section 16(1)(a) of the Customs Act, 1962 and the Bombay HC judgment in Narayan Bandekar & Sons Pvt. Ltd., the relevant date for duty determination is the date of order u/s 51, i.e., 05.12.2008. Since the notification came later, the appellant is not entitled to the exemption benefit. The CESTAT dismissed the appeal.
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