Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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CESTAT allowed the appeal and set aside the Commissioner's order dated 21.10.2024, holding that the imposition of penalty could not be sustained. The Tribunal affirmed the Inquiry Officer's factual finding that the appellant did not contravene regulations 10(d) and 10(e) (and related provisions 11(d)/11(e)) of the CBLR, 2013, noting that subsequent reassessment of earlier Bills of Entry resulted in acceptance of the contested CTSH and grant of the Notification benefit and refund of differential duty. The Commissioner's disagreement with the Inquiry Officer's report was procedurally unsound because he failed to issue a reasoned show-cause notice before overruling that report; accordingly the penalty and the impugned order were set aside.
CESTAT allowed the appeal and set aside the Commissioner's order dated 21.10.2024, holding that the imposition of penalty could not be sustained. The Tribunal affirmed the Inquiry Officer's factual finding that the appellant did not contravene regulations 10(d) and 10(e) (and related provisions 11(d)/11(e)) of the CBLR, 2013, noting that subsequent reassessment of earlier Bills of Entry resulted in acceptance of the contested CTSH and grant of the Notification benefit and refund of differential duty. The Commissioner's disagreement with the Inquiry Officer's report was procedurally unsound because he failed to issue a reasoned show-cause notice before overruling that report; accordingly the penalty and the impugned order were set aside.
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