PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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CESTAT allowed the appeal of the manufacturer-exporter under the Target Plus scheme, holding that use of imported inputs under Customs Notification No. 73/2006-Cus through a job worker did not violate condition (3) of the exemption. The Tribunal interpreted "own use" to include manufacture through job-work facilities, relying on a coordinate bench ruling in Silver Line Plastpack and a supporting Public Notice, and noted the absence of any allegation or finding that the goods were sold to the job worker. The impugned demand was set aside, and the duty credit entitlement under the Target Plus scheme was held to be validly availed.
CESTAT allowed the appeal of the manufacturer-exporter under the Target Plus scheme, holding that use of imported inputs under Customs Notification No. 73/2006-Cus through a job worker did not violate condition (3) of the exemption. The Tribunal interpreted "own use" to include manufacture through job-work facilities, relying on a coordinate bench ruling in Silver Line Plastpack and a supporting Public Notice, and noted the absence of any allegation or finding that the goods were sold to the job worker. The impugned demand was set aside, and the duty credit entitlement under the Target Plus scheme was held to be validly availed.
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