International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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The Tribunal addressed (1) overlap of jurisdiction and principle of comity: finding the earlier Commissioner's order was non-original, lacked application of mind and risked "poaching" on concurrent proceedings, the Tribunal held such order excluded further support and set it aside - outcome: Commissioner's order quashed. (2) Eligibility for refund under rule 5, CENVAT Credit Rules, 2004: the Tribunal found rejection rested on absence of a prescribed mechanism to ascertain prospective use and that no show-cause specifying deficiencies was issued, depriving the applicant of opportunity to be heard - outcome: applications restored to the original authority for fresh adjudication in accordance with law and procedure; appeal allowed. - CESTAT
The Tribunal addressed (1) overlap of jurisdiction and principle of comity: finding the earlier Commissioner's order was non-original, lacked application of mind and risked "poaching" on concurrent proceedings, the Tribunal held such order excluded further support and set it aside - outcome: Commissioner's order quashed. (2) Eligibility for refund under rule 5, CENVAT Credit Rules, 2004: the Tribunal found rejection rested on absence of a prescribed mechanism to ascertain prospective use and that no show-cause specifying deficiencies was issued, depriving the applicant of opportunity to be heard - outcome: applications restored to the original authority for fresh adjudication in accordance with law and procedure; appeal allowed. - CESTAT
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