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...
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Burden of proof rested on the Revenue to prove imported items were Open Cells rather than LED/LCD panels; the Revenue failed to discharge this burden given conflicting expert opinions and lack of adversarial testing of experts, so the tribunal held the imports qualified as LED/LCD panels and were eligible for exemption under Notification No. 12/2012-Cus (S.No. 432). The tribunal further held extended limitation under section 28(4) inapplicable due to absence of collusion or suppression, and set aside confiscation, redemption fine and penalty under section 114A, allowing the appeal with consequential relief.
Burden of proof rested on the Revenue to prove imported items were Open Cells rather than LED/LCD panels; the Revenue failed to discharge this burden given conflicting expert opinions and lack of adversarial testing of experts, so the tribunal held the imports qualified as LED/LCD panels and were eligible for exemption under Notification No. 12/2012-Cus (S.No. 432). The tribunal further held extended limitation under section 28(4) inapplicable due to absence of collusion or suppression, and set aside confiscation, redemption fine and penalty under section 114A, allowing the appeal with consequential relief.
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