CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
CESTAT allowed the appeal and set aside the impugned order confirming differential CVD, confiscation, interest and penalties on imported truck parts. It held that the SCN and OIO were fundamentally defective as they relied on the Legal Metrology Act, 2009 and Legal Metrology (Packaged Commodities) Rules, 2011 for a demand period (Jan 2007-Aug 2008) when only the SWMA, 1976 and SWMR, 1977 were in force. As the later statute and rules are not retrospective, applying them violated Article 265. The defect in the SCN went to the root of jurisdiction, vitiating the entire demand, rendering examination of other substantive issues unnecessary.
CESTAT allowed the appeal and set aside the impugned order confirming differential CVD, confiscation, interest and penalties on imported truck parts. It held that the SCN and OIO were fundamentally defective as they relied on the Legal Metrology Act, 2009 and Legal Metrology (Packaged Commodities) Rules, 2011 for a demand period (Jan 2007-Aug 2008) when only the SWMA, 1976 and SWMR, 1977 were in force. As the later statute and rules are not retrospective, applying them violated Article 265. The defect in the SCN went to the root of jurisdiction, vitiating the entire demand, rendering examination of other substantive issues unnecessary.
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