RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
The dominant issue was whether an importer could claim customs duty exemption under an earlier notification for import of gold dore bars when the DGFT import licence stated that imports were "subject to" a later notification prescribing duty. The Tribunal held that the licence condition only subjected the import to the later notification and did not bar availing any other applicable exemption; hence, the adjudicating authority's "if and only if" reading was untenable. Relying on the principle that customs authorities cannot deny exemption by questioning an uncancelled DGFT licence, it held duty recovery could arise only if the licence was cancelled by DGFT. Consequently, the duty demand, penalty, and redemption fine were set aside and the appeal was allowed. - CESTAT
The dominant issue was whether an importer could claim customs duty exemption under an earlier notification for import of gold dore bars when the DGFT import licence stated that imports were "subject to" a later notification prescribing duty. The Tribunal held that the licence condition only subjected the import to the later notification and did not bar availing any other applicable exemption; hence, the adjudicating authority's "if and only if" reading was untenable. Relying on the principle that customs authorities cannot deny exemption by questioning an uncancelled DGFT licence, it held duty recovery could arise only if the licence was cancelled by DGFT. Consequently, the duty demand, penalty, and redemption fine were set aside and the appeal was allowed. - CESTAT
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