CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
The dominant issues were (i) whether extended limitation and penal consequences for alleged misclassification were sustainable, and (ii) whether the adjudicating authority had jurisdiction to confirm demands for imports assessed outside its territorial jurisdiction. As Revenue produced no evidence contradicting import documents or past accepted practice, mala fides were not established; hence invocation of the extended period under s.28(4) was held untenable, disabling demands beyond the normal period and undermining confiscation, redemption fine and penalties. Further, absent empowerment as a common adjudicating authority, confirmation of demands for out-of-jurisdiction imports was held null and void ab initio and set aside. Reclassification and differential duty (with interest) were upheld only for door locks for the normal period and within jurisdiction; the remainder was quashed. - CESTAT
The dominant issues were (i) whether extended limitation and penal consequences for alleged misclassification were sustainable, and (ii) whether the adjudicating authority had jurisdiction to confirm demands for imports assessed outside its territorial jurisdiction. As Revenue produced no evidence contradicting import documents or past accepted practice, mala fides were not established; hence invocation of the extended period under s.28(4) was held untenable, disabling demands beyond the normal period and undermining confiscation, redemption fine and penalties. Further, absent empowerment as a common adjudicating authority, confirmation of demands for out-of-jurisdiction imports was held null and void ab initio and set aside. Reclassification and differential duty (with interest) were upheld only for door locks for the normal period and within jurisdiction; the remainder was quashed. - CESTAT
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