RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Demand of differential customs duty was examined on the dominant issue whether it can be fastened "jointly and severally" on more than one person for mis-declared imports, consistent with Article 265 requiring levy and collection only by authority of law. Relying on the principle that a taxing statute must clearly specify the taxable event, liable person, rate and measure, the tribunal held that joint and several recovery must be traceable to a specific statutory provision; while primary liability lies on the importer under s.28, s.147 permits recovery from an authorised agent in defined circumstances. The matter was remanded for de novo adjudication on applicability of such authority. - CESTAT
Demand of differential customs duty was examined on the dominant issue whether it can be fastened "jointly and severally" on more than one person for mis-declared imports, consistent with Article 265 requiring levy and collection only by authority of law. Relying on the principle that a taxing statute must clearly specify the taxable event, liable person, rate and measure, the tribunal held that joint and several recovery must be traceable to a specific statutory provision; while primary liability lies on the importer under s.28, s.147 permits recovery from an authorised agent in defined circumstances. The matter was remanded for de novo adjudication on applicability of such authority. - CESTAT
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