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...
Whether the adjudicating authority could permit amendment of the "date of default" in a s.7 application from a date falling within the s.10A prohibited period to an earlier date was the dominant issue. The tribunal held that an amendment is permissible where the underlying pleadings and contemporaneous documents already disclose the earlier default and the later date merely reflected a continuing default based on post-dated cheques; such amendment does not amount to impermissible withdrawal of an admission but a clarification consistent with record, and s.10A bars only applications founded on defaults occurring within the protected period. Accordingly, the order allowing amendment was upheld and the appeal was dismissed - NCLAT
Whether the adjudicating authority could permit amendment of the "date of default" in a s.7 application from a date falling within the s.10A prohibited period to an earlier date was the dominant issue. The tribunal held that an amendment is permissible where the underlying pleadings and contemporaneous documents already disclose the earlier default and the later date merely reflected a continuing default based on post-dated cheques; such amendment does not amount to impermissible withdrawal of an admission but a clarification consistent with record, and s.10A bars only applications founded on defaults occurring within the protected period. Accordingly, the order allowing amendment was upheld and the appeal was dismissed - NCLAT
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