Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
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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