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...
CESTAT held that the relevant date for determination of duty under Section 15(1)(a) was the date of filing of the bills of entry, because the bills were filed after entry inwards and were not advance bills of entry. Notification No. 21/2022-Cus. was therefore unavailable when duty liability crystallised, and the importer could not invoke a later exemption by choice. The proviso concerning bills of entry presented before entry inwards was inapplicable on the facts. The Tribunal also held that substitution under Section 46(5) was discretionary and could be refused where it would prejudice revenue; no arbitrariness was shown. The refusal to substitute the bills of entry into warehousing bills was upheld.
CESTAT held that the relevant date for determination of duty under Section 15(1)(a) was the date of filing of the bills of entry, because the bills were filed after entry inwards and were not advance bills of entry. Notification No. 21/2022-Cus. was therefore unavailable when duty liability crystallised, and the importer could not invoke a later exemption by choice. The proviso concerning bills of entry presented before entry inwards was inapplicable on the facts. The Tribunal also held that substitution under Section 46(5) was discretionary and could be refused where it would prejudice revenue; no arbitrariness was shown. The refusal to substitute the bills of entry into warehousing bills was upheld.
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