Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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CESTAT adjudicated an EPCG license dispute concerning export obligation fulfillment. The tribunal found that the DGFT had already certified partial and subsequent full export obligation achievement by the appellant. Despite initial departmental allegations of non-compliance, the DGFT's subsequent certification conclusively established export obligation completion. The tribunal relied on established precedent, determining that DGFT remains the competent authority for evaluating export obligation policy compliance. Consequently, the tribunal set aside customs duty demands, interest, and penalties imposed against the appellant, ruling the departmental action legally unsustainable. The decision effectively validated the appellant's export performance and nullified punitive measures.
CESTAT adjudicated an EPCG license dispute concerning export obligation fulfillment. The tribunal found that the DGFT had already certified partial and subsequent full export obligation achievement by the appellant. Despite initial departmental allegations of non-compliance, the DGFT's subsequent certification conclusively established export obligation completion. The tribunal relied on established precedent, determining that DGFT remains the competent authority for evaluating export obligation policy compliance. Consequently, the tribunal set aside customs duty demands, interest, and penalties imposed against the appellant, ruling the departmental action legally unsustainable. The decision effectively validated the appellant's export performance and nullified punitive measures.
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