Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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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