Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
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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