Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments.
Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments.
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