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...
Eligibility for exemption on reimport under the relevant notification turned on whether the reimported tyres and tubes were the same goods earlier exported with tractors in SKD condition. The denial rested on the view that only complete tractors had been exported and hence exemption required reimport of tractors, not parts. The tribunal held the notification requires identity of the goods reimported, not return of the entire SKD consignment; identity was established through examination reports, shipping documents, invoices/packing lists, correspondence evidencing defect returns, and matching markings showing Indian origin and supplier linkage. With no other condition shown to be breached, the denial orders were set aside and the appeal was allowed. - CESTAT
Eligibility for exemption on reimport under the relevant notification turned on whether the reimported tyres and tubes were the same goods earlier exported with tractors in SKD condition. The denial rested on the view that only complete tractors had been exported and hence exemption required reimport of tractors, not parts. The tribunal held the notification requires identity of the goods reimported, not return of the entire SKD consignment; identity was established through examination reports, shipping documents, invoices/packing lists, correspondence evidencing defect returns, and matching markings showing Indian origin and supplier linkage. With no other condition shown to be breached, the denial orders were set aside and the appeal was allowed. - CESTAT
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