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...
Penalties under section 112 for alleged import of restricted rough marble without adequate Special Import Licences were held unsustainable because the case rested on presumptions drawn from mismatches between Bills of Entry and licences, while key records such as adjudication orders and details of fine/penalty payments were unavailable. In the absence of contrary evidence, the lawful clearance of goods pursuant to customs adjudication and "out of charge" was presumed, and no adverse inference could be drawn merely from missing documents. Consequently, penalties on the importer and connected persons were set aside and all appeals were allowed. - CESTAT
Penalties under section 112 for alleged import of restricted rough marble without adequate Special Import Licences were held unsustainable because the case rested on presumptions drawn from mismatches between Bills of Entry and licences, while key records such as adjudication orders and details of fine/penalty payments were unavailable. In the absence of contrary evidence, the lawful clearance of goods pursuant to customs adjudication and "out of charge" was presumed, and no adverse inference could be drawn merely from missing documents. Consequently, penalties on the importer and connected persons were set aside and all appeals were allowed. - CESTAT
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