Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC
Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC
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