Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
CESTAT partly allowed the Revenue's appeal. It upheld the Commissioner (Appeals)' setting aside of the Joint Commissioner's rejection and redetermination of the declared FOB value, holding that the proper officer had neither validly rejected the transaction value under rule 8 nor followed the mandatory sequential valuation under rules 4 to 6. However, it restored the Joint Commissioner's reclassification of the export goods under the correct serial numbers of the Drawback and ROSCTL Schedules, as CRCL's test confirmed the garments were of blended fabric and not 100% cotton. Confiscation per se and redemption fine were found unsustainable in the facts, particularly in view of the provisional release bond terms. Penalty under section 114AA was held not leviable for want of proof of conscious mis-declaration. Penalty of Rs. 2,00,000 under section 114(iii), being linked to mis-declaration of fabric rendering the goods liable to confiscation, was restored.
CESTAT partly allowed the Revenue's appeal. It upheld the Commissioner (Appeals)' setting aside of the Joint Commissioner's rejection and redetermination of the declared FOB value, holding that the proper officer had neither validly rejected the transaction value under rule 8 nor followed the mandatory sequential valuation under rules 4 to 6. However, it restored the Joint Commissioner's reclassification of the export goods under the correct serial numbers of the Drawback and ROSCTL Schedules, as CRCL's test confirmed the garments were of blended fabric and not 100% cotton. Confiscation per se and redemption fine were found unsustainable in the facts, particularly in view of the provisional release bond terms. Penalty under section 114AA was held not leviable for want of proof of conscious mis-declaration. Penalty of Rs. 2,00,000 under section 114(iii), being linked to mis-declaration of fabric rendering the goods liable to confiscation, was restored.
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