Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
Page of 4828
Press 'Enter' after typing page number.
10161 to 10180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT set aside the Commissioner's interpretation of the exemption notification, holding that the phrase "for use" was incorrectly construed and remanded the matter for fresh adjudication. The appeal was allowed by way of remand for re-calculation of any demand; the respondent must demonstrate, including via its ERP records, that imported material was exclusively used for PDS supply. The Tribunal found the Department's consumption-allocation methodology unsupported as FIFO and based on assumptions. Issues of time-bar and penalty were held not open before the Tribunal absent a cross-appeal and are left to the Adjudicating Authority to decide if a demand is confirmed.
CESTAT set aside the Commissioner's interpretation of the exemption notification, holding that the phrase "for use" was incorrectly construed and remanded the matter for fresh adjudication. The appeal was allowed by way of remand for re-calculation of any demand; the respondent must demonstrate, including via its ERP records, that imported material was exclusively used for PDS supply. The Tribunal found the Department's consumption-allocation methodology unsupported as FIFO and based on assumptions. Issues of time-bar and penalty were held not open before the Tribunal absent a cross-appeal and are left to the Adjudicating Authority to decide if a demand is confirmed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
