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...
The CESTAT allowed the appeal of an SEZ unit against confiscation of imported second-hand computer parts alleged to be undeclared as old and used. The Department contended import restrictions under Foreign Trade Policy applied, citing incomplete declarations and discrepancies in bills of entry. However, the Tribunal found no evidence that the appellants knowingly misdeclared the goods. The goods were exported after customs clearance with accepted descriptions, negating the Department's claim that the import declarations were incorrect. The Tribunal emphasized that the SEZ unit's duty payment on clearance to DTA precludes any benefit from misrepresenting goods as new. Given the lack of proof of intentional misdeclaration and the factual matrix differing from precedent cases, the impugned confiscation order was set aside, and the appeal was allowed.
The CESTAT allowed the appeal of an SEZ unit against confiscation of imported second-hand computer parts alleged to be undeclared as old and used. The Department contended import restrictions under Foreign Trade Policy applied, citing incomplete declarations and discrepancies in bills of entry. However, the Tribunal found no evidence that the appellants knowingly misdeclared the goods. The goods were exported after customs clearance with accepted descriptions, negating the Department's claim that the import declarations were incorrect. The Tribunal emphasized that the SEZ unit's duty payment on clearance to DTA precludes any benefit from misrepresenting goods as new. Given the lack of proof of intentional misdeclaration and the factual matrix differing from precedent cases, the impugned confiscation order was set aside, and the appeal was allowed.
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