Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
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