Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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...
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Conversion of drawback shipping bills into EPCG-authorised shipping bills could not be ed solely because the consignments were not physically examined under the EPCG protocol at export. The Tribunal held that the applicable circulars permitted conversion between export promotion schemes, and the Revenue did not show non-compliance with those conditions. It further found that the absence of examination resulted from RMS selection, not any fault of the exporter, and that the Commissioner had failed to consider contemporaneous evidence, including third-party exporter endorsement and no-objection. A procedural lapse not attributable to the exporter was not fatal to a bona fide amendment claim, so the rejection was set aside and the appeal allowed.
Conversion of drawback shipping bills into EPCG-authorised shipping bills could not be ed solely because the consignments were not physically examined under the EPCG protocol at export. The Tribunal held that the applicable circulars permitted conversion between export promotion schemes, and the Revenue did not show non-compliance with those conditions. It further found that the absence of examination resulted from RMS selection, not any fault of the exporter, and that the Commissioner had failed to consider contemporaneous evidence, including third-party exporter endorsement and no-objection. A procedural lapse not attributable to the exporter was not fatal to a bona fide amendment claim, so the rejection was set aside and the appeal allowed.
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