Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
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