Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
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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