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Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
For imported capital goods of a 100% EOU, the controlling condition was installation or use within the bonded premises within the stipulated period; the NFEP-linked duty recovery provision applied to raw materials and consumables, not to capital goods. Since procurement and installation were undisputed, failure to achieve export obligation or NFEP did not by itself justify customs duty on the capital goods, and the duty demand was rightly set aside. The later notification dated 31.03.2003 was held inapplicable because the default period predated it and no retrospective effect was shown. As the duty demand failed, the penalty under Section 112(a) also could not survive.
For imported capital goods of a 100% EOU, the controlling condition was installation or use within the bonded premises within the stipulated period; the NFEP-linked duty recovery provision applied to raw materials and consumables, not to capital goods. Since procurement and installation were undisputed, failure to achieve export obligation or NFEP did not by itself justify customs duty on the capital goods, and the duty demand was rightly set aside. The later notification dated 31.03.2003 was held inapplicable because the default period predated it and no retrospective effect was shown. As the duty demand failed, the penalty under Section 112(a) also could not survive.
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