RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Cross-objections were held maintainable under Section 129A(4) of the Customs Act despite withdrawal of the departmental appeal, because they operate as an independent proceeding once filed. On merits, the imported vehicle was declared used but found brand new, and non-compliance with import policy and motor vehicle requirements justified confiscation under Section 111(d). However, the goods were treated as regulatory-breach goods rather than absolutely prohibited goods, so absolute confiscation was found excessive. The Tribunal therefore allowed redemption on payment of fine, applicable duty and interest, while leaving the reduced penalty undisturbed.
Cross-objections were held maintainable under Section 129A(4) of the Customs Act despite withdrawal of the departmental appeal, because they operate as an independent proceeding once filed. On merits, the imported vehicle was declared used but found brand new, and non-compliance with import policy and motor vehicle requirements justified confiscation under Section 111(d). However, the goods were treated as regulatory-breach goods rather than absolutely prohibited goods, so absolute confiscation was found excessive. The Tribunal therefore allowed redemption on payment of fine, applicable duty and interest, while leaving the reduced penalty undisturbed.
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