Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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