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...
Extension of Customs Act jurisdiction to the Exclusive Economic Zone was applied to fish exports, requiring compliance with FEMA and its regulations; consignments transferred via an intermediary did not avoid this obligation, and contravention of the priorapproval requirement for deductions under Regulation 14C was held established. The appellants invoked lex non cogit ad impossibilia for regulatory impossibility; the tribunal noted the penalty provision lacks a mens rea requirement. Penalties were reduced in quantum as a matter of proportionality, with corporate and individual fines recalibrated and predeposits adjusted; appeals were partly allowed accordingly.
Extension of Customs Act jurisdiction to the Exclusive Economic Zone was applied to fish exports, requiring compliance with FEMA and its regulations; consignments transferred via an intermediary did not avoid this obligation, and contravention of the priorapproval requirement for deductions under Regulation 14C was held established. The appellants invoked lex non cogit ad impossibilia for regulatory impossibility; the tribunal noted the penalty provision lacks a mens rea requirement. Penalties were reduced in quantum as a matter of proportionality, with corporate and individual fines recalibrated and predeposits adjusted; appeals were partly allowed accordingly.
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