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...
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CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50 MIC +/-10%) under multiple authorizations, completed export obligations, and obtained Export Obligation Discharge Certificates (EODCs) from DGFT for all but one authorization. Following SC precedent in Titan Medical Systems, CESTAT held that Customs authorities cannot deny duty exemption under notifications post-EODC issuance. If violations were suspected, matter should have been referred to licensing authority rather than demanding duty. Tribunal confirmed appellant's entitlement to benefits under Notification 18/2015-Cus, rejecting customs authorities' reclassification-based duty demand.
CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50 MIC +/-10%) under multiple authorizations, completed export obligations, and obtained Export Obligation Discharge Certificates (EODCs) from DGFT for all but one authorization. Following SC precedent in Titan Medical Systems, CESTAT held that Customs authorities cannot deny duty exemption under notifications post-EODC issuance. If violations were suspected, matter should have been referred to licensing authority rather than demanding duty. Tribunal confirmed appellant's entitlement to benefits under Notification 18/2015-Cus, rejecting customs authorities' reclassification-based duty demand.
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