Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) a...
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
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