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 denying exemption under AIFTA and imposing redemption fine under s.125 of the Customs Act, 1962. It held that the adjudicating authority, in de novo proceedings, exceeded its jurisdiction by fastening redemption fine when the original proceedings had not ordered redemption on payment of fine, reiterating that an appellant cannot be placed in a worse position for exercising appellate rights. The Tribunal found no allegation or finding that the goods did not originate in Thailand, nor any challenge to the authenticity or validity of the certificates of origin, rendering denial of exemption and consequent recovery under s.28 unsustainable.
CESTAT allowed the appeal and set aside the impugned order denying exemption under AIFTA and imposing redemption fine under s.125 of the Customs Act, 1962. It held that the adjudicating authority, in de novo proceedings, exceeded its jurisdiction by fastening redemption fine when the original proceedings had not ordered redemption on payment of fine, reiterating that an appellant cannot be placed in a worse position for exercising appellate rights. The Tribunal found no allegation or finding that the goods did not originate in Thailand, nor any challenge to the authenticity or validity of the certificates of origin, rendering denial of exemption and consequent recovery under s.28 unsustainable.
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