Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
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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