PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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CESTAT allowed the appeal and directed release of the consignment subject to payment of customs duties. The Tribunal found the PSIC issued by a DGFT-approved PSIA, despite indicating inspection at Duisburg rather than the Bill of Lading's port of loading, sufficiently established that the imported low-nickel turning scrap complied with Para 2.51 of HBP, 2023 (no hazardous, radioactive or explosive content). Consequently, the goods were not liable to confiscation, the redemption fine was set aside, and the penalty imposed under s.112(a)(i) of the Customs Act, 1962 (₹15,00,000) was quashed. The Tribunal held procedural deficiency in the PSIC did not amount to importation of prohibited goods.
CESTAT allowed the appeal and directed release of the consignment subject to payment of customs duties. The Tribunal found the PSIC issued by a DGFT-approved PSIA, despite indicating inspection at Duisburg rather than the Bill of Lading's port of loading, sufficiently established that the imported low-nickel turning scrap complied with Para 2.51 of HBP, 2023 (no hazardous, radioactive or explosive content). Consequently, the goods were not liable to confiscation, the redemption fine was set aside, and the penalty imposed under s.112(a)(i) of the Customs Act, 1962 (₹15,00,000) was quashed. The Tribunal held procedural deficiency in the PSIC did not amount to importation of prohibited goods.
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