Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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 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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