Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
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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