Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
The dominant issue was whether exemption for re-imported goods after repairs under Notification No. 94/96-Cus could be denied for want of marks and numbers proving identity with the earlier exported goods. The tribunal held that, despite absence of physical identification marks, the chain of commercial invoices, airway bills, and the repair certificate sufficiently established documentary linkage between the exported defective parts and the re-imported goods, entitling the importer to the exemption. Consequently, re-determination of value, confiscation, redemption fine, and penalty were unsustainable, and the impugned order was set aside with consequential relief. - CESTAT
The dominant issue was whether exemption for re-imported goods after repairs under Notification No. 94/96-Cus could be denied for want of marks and numbers proving identity with the earlier exported goods. The tribunal held that, despite absence of physical identification marks, the chain of commercial invoices, airway bills, and the repair certificate sufficiently established documentary linkage between the exported defective parts and the re-imported goods, entitling the importer to the exemption. Consequently, re-determination of value, confiscation, redemption fine, and penalty were unsustainable, and the impugned order was set aside with consequential relief. - CESTAT
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