Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Penalties under s.112(b) for consignments imported in the name of non-existent firms were unsustainable because the appellants neither claimed ownership nor was there evidence linking them to those consignments; mere stuffing of multiple importers' LCL cargo in the same container could not fasten liability for another importer's violations, so the related penalties were set aside. Confiscation of goods imported using a lent IEC was also unsustainable since s.119 applies only where goods are used to conceal other goods, and the concerned goods were separate and not concealment devices; consequential penalties were therefore quashed and the confiscation order set aside to that extent, with the appeal allowed - CESTAT
Penalties under s.112(b) for consignments imported in the name of non-existent firms were unsustainable because the appellants neither claimed ownership nor was there evidence linking them to those consignments; mere stuffing of multiple importers' LCL cargo in the same container could not fasten liability for another importer's violations, so the related penalties were set aside. Confiscation of goods imported using a lent IEC was also unsustainable since s.119 applies only where goods are used to conceal other goods, and the concerned goods were separate and not concealment devices; consequential penalties were therefore quashed and the confiscation order set aside to that extent, with the appeal allowed - CESTAT
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