Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
CESTAT set aside the order of confiscation of imported "Alloy Tool Steel" for absence of BIS marking at the time of import. It held that the foreign manufacturer possessed a valid BIS licence prior to import, the goods conformed to prescribed IS standards, and the supplier had duly authorised the importer to affix BIS marks before clearance under customs supervision, which was in fact done. As the regulatory object of ensuring standard-compliant goods entering the Indian market stood fulfilled, and no mala fides or quality concerns were established, confiscation and consequential penal action were held unsustainable and the appeal was allowed.
CESTAT set aside the order of confiscation of imported "Alloy Tool Steel" for absence of BIS marking at the time of import. It held that the foreign manufacturer possessed a valid BIS licence prior to import, the goods conformed to prescribed IS standards, and the supplier had duly authorised the importer to affix BIS marks before clearance under customs supervision, which was in fact done. As the regulatory object of ensuring standard-compliant goods entering the Indian market stood fulfilled, and no mala fides or quality concerns were established, confiscation and consequential penal action were held unsustainable and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.