International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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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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