Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The CESTAT allowed the appeal, setting aside the impugned adjudication dated 18.02.2015 and quashing demands, penalty and confirmation of differential excise duty arising from DTA clearances by the 100% EOU. The Tribunal held that classification for excise, customs and FTP compliance follows the common eight-digit HSN-based commodity code (notably heading 3002 for the pharmaceutical products in issue), and the vaccines and formulations cleared to the DTA are "similar goods" for levy purposes. DTA clearances complied with FTP paras 6.8(a)/(k) and, where advances were accounted, were eligible for exemption under Notification No.23/2003-C.E.; the departmental treatment was legally unsustainable.
The CESTAT allowed the appeal, setting aside the impugned adjudication dated 18.02.2015 and quashing demands, penalty and confirmation of differential excise duty arising from DTA clearances by the 100% EOU. The Tribunal held that classification for excise, customs and FTP compliance follows the common eight-digit HSN-based commodity code (notably heading 3002 for the pharmaceutical products in issue), and the vaccines and formulations cleared to the DTA are "similar goods" for levy purposes. DTA clearances complied with FTP paras 6.8(a)/(k) and, where advances were accounted, were eligible for exemption under Notification No.23/2003-C.E.; the departmental treatment was legally unsustainable.
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