Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Page of 4826
Press 'Enter' after typing page number.
9801 to 9820 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The CESTAT allowed the appeal, set aside the adjudicating and appellate orders and held that the imported stainless steel was not liable to confiscation nor to penalty under s.112(a) FA. The Tribunal found the Stainless Steel Products (Quality Control) Order, 2016 had not come into force on the shipment date (27.01.2017), and therefore the obligation to affix the BIS mark did not attach to goods exported before the Order's commencement; subsequent filing of the bill of entry did not retrospectively impose that requirement. The Revenue's contention of the appellant's alleged prior knowledge was rejected as legally immaterial to liability.
The CESTAT allowed the appeal, set aside the adjudicating and appellate orders and held that the imported stainless steel was not liable to confiscation nor to penalty under s.112(a) FA. The Tribunal found the Stainless Steel Products (Quality Control) Order, 2016 had not come into force on the shipment date (27.01.2017), and therefore the obligation to affix the BIS mark did not attach to goods exported before the Order's commencement; subsequent filing of the bill of entry did not retrospectively impose that requirement. The Revenue's contention of the appellant's alleged prior knowledge was rejected as legally immaterial to liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
