Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
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