Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
CESTAT dismissed the appeal and upheld the adjudicating authority's confiscation and imposition of a redemption fine. The appellant imported dairy/livestock product through an LCS not specified in the Department of Animal Husbandry Notification S.O.2666(E), thereby breaching the statutory port restriction and Section 11 import regime under the Customs Act; initial absence of the requisite veterinary certificate compounded the non-compliance. Although a retrospective veterinary certificate and satisfactory laboratory report were produced, the Tribunal held unauthorized importation through a non-notified port justified confiscation under s.111(d) Customs Act and sustained the penal consequences; the appeal was therefore rejected.
CESTAT dismissed the appeal and upheld the adjudicating authority's confiscation and imposition of a redemption fine. The appellant imported dairy/livestock product through an LCS not specified in the Department of Animal Husbandry Notification S.O.2666(E), thereby breaching the statutory port restriction and Section 11 import regime under the Customs Act; initial absence of the requisite veterinary certificate compounded the non-compliance. Although a retrospective veterinary certificate and satisfactory laboratory report were produced, the Tribunal held unauthorized importation through a non-notified port justified confiscation under s.111(d) Customs Act and sustained the penal consequences; the appeal was therefore rejected.
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