Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
In proceedings alleging diversion of goods from a customs bonded warehouse into the domestic market, the dominant issue was whether the noticee had an enforceable right to cross-examine persons whose statements were relied upon. The authority held that customs officials, having acted in discharge of official duties, cannot be compelled to submit to cross-examination as a matter of right; the right is not absolute and requires demonstration of prejudice affecting substantial justice, hence cross-examination of such officials was denied. However, independent customs brokers and private warehouse staff were treated as non-official witnesses, so cross-examination of those individuals was permitted, and the impugned order was modified accordingly. - HC
In proceedings alleging diversion of goods from a customs bonded warehouse into the domestic market, the dominant issue was whether the noticee had an enforceable right to cross-examine persons whose statements were relied upon. The authority held that customs officials, having acted in discharge of official duties, cannot be compelled to submit to cross-examination as a matter of right; the right is not absolute and requires demonstration of prejudice affecting substantial justice, hence cross-examination of such officials was denied. However, independent customs brokers and private warehouse staff were treated as non-official witnesses, so cross-examination of those individuals was permitted, and the impugned order was modified accordingly. - HC
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