Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Alleged fraudulent diversion of export consignments to a non-notified destination to wrongfully claim Focus Market Scheme benefits could not be established because statements recorded under s.108 Customs Act were inadmissible without compliance with s.138B, including examination as witnesses and opportunity of cross-examination; consequently, those statements could not prove diversion and related manipulation. Confiscation under s.113(d),(g),(i) was held inapplicable since the goods had already been exported pursuant to Let Export Orders prior to initiation of investigation, and s.113 addresses attempts to export improperly; confiscation was therefore set aside. Penalties under s.114(iii) failed as no improper export attempt and no confiscation sustained, and s.114AA penalties also failed due to lack of admissible evidence; appeal allowed. - CESTAT
Alleged fraudulent diversion of export consignments to a non-notified destination to wrongfully claim Focus Market Scheme benefits could not be established because statements recorded under s.108 Customs Act were inadmissible without compliance with s.138B, including examination as witnesses and opportunity of cross-examination; consequently, those statements could not prove diversion and related manipulation. Confiscation under s.113(d),(g),(i) was held inapplicable since the goods had already been exported pursuant to Let Export Orders prior to initiation of investigation, and s.113 addresses attempts to export improperly; confiscation was therefore set aside. Penalties under s.114(iii) failed as no improper export attempt and no confiscation sustained, and s.114AA penalties also failed due to lack of admissible evidence; appeal allowed. - CESTAT
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TaxTMI 
TaxTMI 
of 4891 
