RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.
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