Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority denied benefits claiming they cannot be granted post clearance, and Commissioner(Appeals) upheld this view, CESTAT found this contradicted earlier Commissioner(Appeals) direction to allow notification benefits. Without any higher forum modifying the previous direction, Assistant Commissioner was bound to grant benefits. Following Supreme Court precedent in Share Medical Care case, CESTAT ruled notification benefits were wrongly denied and allowed the appeal, directing reassessment of goods under N/N. 94/96-Cus.
CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority denied benefits claiming they cannot be granted post clearance, and Commissioner(Appeals) upheld this view, CESTAT found this contradicted earlier Commissioner(Appeals) direction to allow notification benefits. Without any higher forum modifying the previous direction, Assistant Commissioner was bound to grant benefits. Following Supreme Court precedent in Share Medical Care case, CESTAT ruled notification benefits were wrongly denied and allowed the appeal, directing reassessment of goods under N/N. 94/96-Cus.
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