Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Applicability of carnet exemption turned on residency and absence of prohibited activity; the tribunal found no bar to an Indian citizen resident abroad using a carnet and no evidence the appellant undertook paid employment or gainful occupation during the visit, so ineligibility alleged by the adjudicating authority did not apply. The car remained under customs control and prior or subsequent conduct was irrelevant to notification administration. Consequently, confiscation under customs law lacked legal authority and the fines and penalties imposed were set aside, allowing the appeal.
Applicability of carnet exemption turned on residency and absence of prohibited activity; the tribunal found no bar to an Indian citizen resident abroad using a carnet and no evidence the appellant undertook paid employment or gainful occupation during the visit, so ineligibility alleged by the adjudicating authority did not apply. The car remained under customs control and prior or subsequent conduct was irrelevant to notification administration. Consequently, confiscation under customs law lacked legal authority and the fines and penalties imposed were set aside, allowing the appeal.
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