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 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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