Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
The CESTAT dismissed the appellant's refund claim, holding that no refund was payable for differential duty and interest on clearances of intravenous fluids where the appellant had availed CENVAT credit and paid duty during the claim period. The Tribunal found the appellant had not challenged the assessed liability by appellate proceedings and had not produced any order setting aside the duty so paid. The Bench held that the law declared by the SC is binding under Article 141, and that decisions cited by the appellant were not binding precedents on the statutory regime under the CENVAT Credit Rules, 2004; accordingly the appeal lacks merit and is dismissed.
The CESTAT dismissed the appellant's refund claim, holding that no refund was payable for differential duty and interest on clearances of intravenous fluids where the appellant had availed CENVAT credit and paid duty during the claim period. The Tribunal found the appellant had not challenged the assessed liability by appellate proceedings and had not produced any order setting aside the duty so paid. The Bench held that the law declared by the SC is binding under Article 141, and that decisions cited by the appellant were not binding precedents on the statutory regime under the CENVAT Credit Rules, 2004; accordingly the appeal lacks merit and is dismissed.
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