Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
CESTAT held that the customs authorities could not deny the preferential rate of duty under N/N. 46/2011-Cus. solely on the basis of an FTA Cell letter alleging that the relevant Certificate of Origin was "inauthentic," without producing the underlying verification report. In absence of this primary document, the conclusion of inauthenticity was treated as hearsay and legally unsustainable. Further, earlier imports under six separate Bills of Entry, supported by different Certificates of Origin, could not be discredited merely by association with the disputed certificate, especially when their assessments had attained finality and were never challenged. Consequently, CESTAT set aside the confirmed demands, and the appeals filed by M/s. X were allowed in entirety.
CESTAT held that the customs authorities could not deny the preferential rate of duty under N/N. 46/2011-Cus. solely on the basis of an FTA Cell letter alleging that the relevant Certificate of Origin was "inauthentic," without producing the underlying verification report. In absence of this primary document, the conclusion of inauthenticity was treated as hearsay and legally unsustainable. Further, earlier imports under six separate Bills of Entry, supported by different Certificates of Origin, could not be discredited merely by association with the disputed certificate, especially when their assessments had attained finality and were never challenged. Consequently, CESTAT set aside the confirmed demands, and the appeals filed by M/s. X were allowed in entirety.
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