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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
CESTAT allows the appeal, sets aside the impugned order and remands the matter to the first appellate authority for fresh adjudication. The Tribunal found the impugned conditions and the reversal of the amendment unsustainable insofar as they rest on an undetermined premise whether the relevant bill of lading was "non-negotiable" and whether a no-objection or deemed-warehousing permission under ss. 47-49 and s.30 of the Customs Act was required or granted. The first appellate authority erred in deferring duty payment and regularizing retention without record of statutory permission and without first determining its competence and the nature of the bill of lading; those issues are to be decided afresh.
CESTAT allows the appeal, sets aside the impugned order and remands the matter to the first appellate authority for fresh adjudication. The Tribunal found the impugned conditions and the reversal of the amendment unsustainable insofar as they rest on an undetermined premise whether the relevant bill of lading was "non-negotiable" and whether a no-objection or deemed-warehousing permission under ss. 47-49 and s.30 of the Customs Act was required or granted. The first appellate authority erred in deferring duty payment and regularizing retention without record of statutory permission and without first determining its competence and the nature of the bill of lading; those issues are to be decided afresh.
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