Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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CESTAT found that revocation of a certificate of origin was treated improperly as a verification under the Operational Certification Procedures; the Rules of Origin and Operational Certification Procedures do not permit unilateral revocation by a government authority, so such action cannot substitute for Article 16 verification, and was an extra-legal exercise. Recovery of duty foregone under the Customs rules was set aside because proper procedural notice as required by the Customs Act was not given; the cumulative rule of origin was applicable to the shipment and non-use of A Form did not negate cumulative origin. The impugned order was quashed and the appeal allowed.
CESTAT found that revocation of a certificate of origin was treated improperly as a verification under the Operational Certification Procedures; the Rules of Origin and Operational Certification Procedures do not permit unilateral revocation by a government authority, so such action cannot substitute for Article 16 verification, and was an extra-legal exercise. Recovery of duty foregone under the Customs rules was set aside because proper procedural notice as required by the Customs Act was not given; the cumulative rule of origin was applicable to the shipment and non-use of A Form did not negate cumulative origin. The impugned order was quashed and the appeal allowed.
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