Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
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...
Page of 4826
Press 'Enter' after typing page number.
6681 to 6700 of 96504 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Concessional duty under Notification No. 50/2017-Cus read with the IGCR Rules depends on compliance with the statutory import and end-use mechanism. The Tribunal held that concessional benefit is granted at import on the basis of the declaration transmitted by the jurisdictional officer, while end-use is separately monitored; where the goods were admittedly used for the declared purpose, denial of benefit on grounds of misuse was not justified. As the record did not show which officer allegedly permitted excess clearance, or that goods were cleared beyond the quantities processed through the statutory system, the alleged excess import was not established. The duty demand and consequential penalty were therefore set aside.
Concessional duty under Notification No. 50/2017-Cus read with the IGCR Rules depends on compliance with the statutory import and end-use mechanism. The Tribunal held that concessional benefit is granted at import on the basis of the declaration transmitted by the jurisdictional officer, while end-use is separately monitored; where the goods were admittedly used for the declared purpose, denial of benefit on grounds of misuse was not justified. As the record did not show which officer allegedly permitted excess clearance, or that goods were cleared beyond the quantities processed through the statutory system, the alleged excess import was not established. The duty demand and consequential penalty were therefore set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
