Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.
Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.
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