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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The CESTAT held that confiscation of export goods, duly cleared with appropriate customs duties and not prohibited for export, was unjustified under Section 51 of the Customs Act, 1962. The proceedings aimed solely to deny benefits under the Merchandise Exports from India Scheme (MEIS) of the Foreign Trade Policy (FTP), without allegations of non-export, substandard quality, or undervaluation. The Tribunal clarified that the ITC (HS) Code used in FTP is a directory and not a statutory basis for customs assessment or penalty. The reassessment of ITC (HS) Codes in shipping bills lacked legal authority, rendering the denial of MEIS benefits invalid. Consequently, the impugned order was quashed, and the appeal was allowed, restoring the appellant's entitlement to export promotion benefits.
The CESTAT held that confiscation of export goods, duly cleared with appropriate customs duties and not prohibited for export, was unjustified under Section 51 of the Customs Act, 1962. The proceedings aimed solely to deny benefits under the Merchandise Exports from India Scheme (MEIS) of the Foreign Trade Policy (FTP), without allegations of non-export, substandard quality, or undervaluation. The Tribunal clarified that the ITC (HS) Code used in FTP is a directory and not a statutory basis for customs assessment or penalty. The reassessment of ITC (HS) Codes in shipping bills lacked legal authority, rendering the denial of MEIS benefits invalid. Consequently, the impugned order was quashed, and the appeal was allowed, restoring the appellant's entitlement to export promotion benefits.
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