Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT ruled in favor of appellant regarding import of contaminated Shell on Shrimps under Notification 32/1997-Cus. Though goods were found unsuitable for export due to Nitrofuran Metabolite AHD contamination, appellant had demonstrated compliance with Rule 8 of Customs Rules by subjecting goods to job work with clear export intent. Following precedent from BPL Display Devices Ltd case, tribunal held that customs duty cannot be demanded when goods become unfit due to unforeseen circumstances, provided importer had no intention to divert goods for other purposes. Appellant's request for goods destruction rather than disposal evidenced genuine export intent. Appeal allowed with no duty liability imposed.
CESTAT ruled in favor of appellant regarding import of contaminated Shell on Shrimps under Notification 32/1997-Cus. Though goods were found unsuitable for export due to Nitrofuran Metabolite AHD contamination, appellant had demonstrated compliance with Rule 8 of Customs Rules by subjecting goods to job work with clear export intent. Following precedent from BPL Display Devices Ltd case, tribunal held that customs duty cannot be demanded when goods become unfit due to unforeseen circumstances, provided importer had no intention to divert goods for other purposes. Appellant's request for goods destruction rather than disposal evidenced genuine export intent. Appeal allowed with no duty liability imposed.
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