Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
The dominant issue was whether an import licence condition stating that import of gold dore bars was "subject to" a 2012 customs notification barred availment of a separate 2008 exemption notification. The tribunal held that the licence did not expressly prohibit other applicable exemptions; therefore, if an exemption notification fully exempted duty, the importer could lawfully claim it notwithstanding the licence reference to the 2012 notification, and the Commissioner's "if and only if" reading was unsustainable. It further held that customs could not question the validity of a DGFT-issued licence unless it was cancelled by DGFT, and hence duty demand under s.28(1), penalty under s.112(a)(ii), and redemption fine could not survive; the order was set aside and appeal allowed - CESTAT
The dominant issue was whether an import licence condition stating that import of gold dore bars was "subject to" a 2012 customs notification barred availment of a separate 2008 exemption notification. The tribunal held that the licence did not expressly prohibit other applicable exemptions; therefore, if an exemption notification fully exempted duty, the importer could lawfully claim it notwithstanding the licence reference to the 2012 notification, and the Commissioner's "if and only if" reading was unsustainable. It further held that customs could not question the validity of a DGFT-issued licence unless it was cancelled by DGFT, and hence duty demand under s.28(1), penalty under s.112(a)(ii), and redemption fine could not survive; the order was set aside and appeal allowed - CESTAT
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