Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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Whether the customs broker breached regulatory obligations by facilitating duty-free import clearances that were later misused: tribunal held the post-import diversion by the importer was discovered only by subsequent DRI investigation and, as customs had initially cleared goods with no indication of misuse, the broker could not be held liable for violations of Regulations 11(d), 11(e), 11(m) and 11(n); those findings were set aside. Whether the broker failed in proactive duties under Regulation 11(a)/12(a): relying on Supreme Court precedent, the broker's lack of proactive authorization/representation warranted a reduced punitive response; revocation and security forfeiture quashed but a reasonable penalty was imposed. - CESTAT
Whether the customs broker breached regulatory obligations by facilitating duty-free import clearances that were later misused: tribunal held the post-import diversion by the importer was discovered only by subsequent DRI investigation and, as customs had initially cleared goods with no indication of misuse, the broker could not be held liable for violations of Regulations 11(d), 11(e), 11(m) and 11(n); those findings were set aside. Whether the broker failed in proactive duties under Regulation 11(a)/12(a): relying on Supreme Court precedent, the broker's lack of proactive authorization/representation warranted a reduced punitive response; revocation and security forfeiture quashed but a reasonable penalty was imposed. - CESTAT
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