Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT allowed the appeal, setting aside the Principal Commissioner's order dated 29.05.2019. The tribunal held that the customs authority lacked jurisdiction to invoke section 28AAA without DGFT cancellation of the export instrument. The evidence relied upon was deemed inadmissible, specifically the statements under section 108 of the Customs Act. Consequently, the penalties under sections 114AA and 114(iii) were quashed, and the goods confiscation was set aside. The decision emphasized that the exporter's liability cannot be established without proper documentary proof and DGFT's explicit cancellation of the export license.
CESTAT allowed the appeal, setting aside the Principal Commissioner's order dated 29.05.2019. The tribunal held that the customs authority lacked jurisdiction to invoke section 28AAA without DGFT cancellation of the export instrument. The evidence relied upon was deemed inadmissible, specifically the statements under section 108 of the Customs Act. Consequently, the penalties under sections 114AA and 114(iii) were quashed, and the goods confiscation was set aside. The decision emphasized that the exporter's liability cannot be established without proper documentary proof and DGFT's explicit cancellation of the export license.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
