Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
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