Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
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