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...
Actual-user and non-transferability conditions under Notification No. 32/2005-Cus. required the claimant to prove eligibility; the Tribunal found appellants failed this burden because endorsed licence details were missing, job-workers denied receipt, addresses were false or non-existent, contemporaneous records were absent, and arrangements indicated high-seas sales and third party control, cumulatively supporting diversion of duty free imports rather than bona fide use. The principle that exemption is an exception and claimants must produce the best evidence was applied, sustaining demand, confiscation and penalties, but the penalty proposed under section 112 was set aside for procedural infirmity following the jurisdictional High Court.
Actual-user and non-transferability conditions under Notification No. 32/2005-Cus. required the claimant to prove eligibility; the Tribunal found appellants failed this burden because endorsed licence details were missing, job-workers denied receipt, addresses were false or non-existent, contemporaneous records were absent, and arrangements indicated high-seas sales and third party control, cumulatively supporting diversion of duty free imports rather than bona fide use. The principle that exemption is an exception and claimants must produce the best evidence was applied, sustaining demand, confiscation and penalties, but the penalty proposed under section 112 was set aside for procedural infirmity following the jurisdictional High Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
