Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
CESTAT held that the respondent's rebate claim based on CIF value was permissible under Central Excise law. The tribunal determined the respondent is eligible for full duty refund on CIF value, rejecting revenue's contention. The extended period of limitation was deemed inappropriate since the department was previously aware of the valuation issue. The tribunal emphasized that inclusion of freight and insurance in transaction value does not constitute fraud or intent to evade duty. Consequently, the revenue's appeal was dismissed, affirming the original adjudicating authority's order and ensuring revenue neutrality in the duty calculation process.
CESTAT held that the respondent's rebate claim based on CIF value was permissible under Central Excise law. The tribunal determined the respondent is eligible for full duty refund on CIF value, rejecting revenue's contention. The extended period of limitation was deemed inappropriate since the department was previously aware of the valuation issue. The tribunal emphasized that inclusion of freight and insurance in transaction value does not constitute fraud or intent to evade duty. Consequently, the revenue's appeal was dismissed, affirming the original adjudicating authority's order and ensuring revenue neutrality in the duty calculation process.
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