Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
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