Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
CESTAT held that a permission addressed to a canalising agency permitting import via a State Trading Enterprise can constitute a valid import licence; the permission directed to the canalising agency was treated as a proper licence. However, because the Ministry's permission was subject to specific conditions that were not examined in the record, the tribunal remanded the matter to the adjudicating authority to consider compliance with those licence conditions before deciding on confiscation under relevant customs provisions and imposition of penalty. Appeal allowed by way of remand for expeditious adjudication.
CESTAT held that a permission addressed to a canalising agency permitting import via a State Trading Enterprise can constitute a valid import licence; the permission directed to the canalising agency was treated as a proper licence. However, because the Ministry's permission was subject to specific conditions that were not examined in the record, the tribunal remanded the matter to the adjudicating authority to consider compliance with those licence conditions before deciding on confiscation under relevant customs provisions and imposition of penalty. Appeal allowed by way of remand for expeditious adjudication.
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