Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Notification No.45/2017-Cus exemption applies to integrated tax (IGST) where 'duty of customs' is interpreted to encompass IGST; the Tribunal analysed the Customs Act definition of duty, the IGST Act definition of integrated tax and levy/collection mechanics, and concluded appellants are entitled to IGST exemption under Notification No.45/2017-Cus. It treated Notification No.36/2021-Cus challenge as affecting validity; prior tribunal and High Court decisions found Notification No.36/2021-Cus ultra vires. Consequent assessments denying IGST exemption were set aside and the appellants' appeals were allowed while Revenue appeals were rejected.
Notification No.45/2017-Cus exemption applies to integrated tax (IGST) where 'duty of customs' is interpreted to encompass IGST; the Tribunal analysed the Customs Act definition of duty, the IGST Act definition of integrated tax and levy/collection mechanics, and concluded appellants are entitled to IGST exemption under Notification No.45/2017-Cus. It treated Notification No.36/2021-Cus challenge as affecting validity; prior tribunal and High Court decisions found Notification No.36/2021-Cus ultra vires. Consequent assessments denying IGST exemption were set aside and the appellants' appeals were allowed while Revenue appeals were rejected.
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