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...
Where differential customs duty was not paid on two import invoices, the tribunal held that demand, confiscation under s.111(l), and penalties were unsustainable because the importer voluntarily disclosed the lapse and deposited the differential duty with interest prior to issuance of the show cause notice, negating suppression, misstatement, collusion, or mala fide intent; consequently, the penalty on the responsible employee also could not survive. The impugned order was set aside and the appeals were allowed with consequential relief as per law. - CESTAT
Where differential customs duty was not paid on two import invoices, the tribunal held that demand, confiscation under s.111(l), and penalties were unsustainable because the importer voluntarily disclosed the lapse and deposited the differential duty with interest prior to issuance of the show cause notice, negating suppression, misstatement, collusion, or mala fide intent; consequently, the penalty on the responsible employee also could not survive. The impugned order was set aside and the appeals were allowed with consequential relief as per law. - CESTAT
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