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...
Import of Technical Grade Urea through a State Trading Enterprise on high-seas sale basis was treated as an import made through that enterprise, not as a prohibited direct import by the appellant. Applying earlier CESTAT rulings, the Tribunal held that the relevant ITC(HS) entry permitted such import structure, so there was no violation of the Foreign Trade Policy. Consequently, confiscation under Section 111(d) and penalty under Section 112(a)(i) were unsustainable. The confiscation and penalties were set aside and the appeals were allowed.
Import of Technical Grade Urea through a State Trading Enterprise on high-seas sale basis was treated as an import made through that enterprise, not as a prohibited direct import by the appellant. Applying earlier CESTAT rulings, the Tribunal held that the relevant ITC(HS) entry permitted such import structure, so there was no violation of the Foreign Trade Policy. Consequently, confiscation under Section 111(d) and penalty under Section 112(a)(i) were unsustainable. The confiscation and penalties were set aside and the appeals were allowed.
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