Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Appellate recourse remained available where a superior officer had assumed functions ordinarily exercised by the proper officer, because such assumption did not extinguish the normal appeal mechanism. The Tribunal further held that the imported goods were not shown to fall within the Steel and Steel Products (Quality Control) Order, 2020 entries requiring BIS certification, so confiscation under section 111(d) for breach of import prohibition could not stand. Misdescription was also not established, as the goods remained classifiable under the same tariff item and the record did not prove intent to evade duty. The declared transaction value could not be rejected without a lawful rule 12 basis and sequential valuation under the valuation rules, so enhancement was unsustainable.
Appellate recourse remained available where a superior officer had assumed functions ordinarily exercised by the proper officer, because such assumption did not extinguish the normal appeal mechanism. The Tribunal further held that the imported goods were not shown to fall within the Steel and Steel Products (Quality Control) Order, 2020 entries requiring BIS certification, so confiscation under section 111(d) for breach of import prohibition could not stand. Misdescription was also not established, as the goods remained classifiable under the same tariff item and the record did not prove intent to evade duty. The declared transaction value could not be rejected without a lawful rule 12 basis and sequential valuation under the valuation rules, so enhancement was unsustainable.
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