Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
CESTAT reiterated that the extended period of limitation could not be invoked where the department already knew of the exports and MEIS benefit claims from an earlier show cause notice on the same products and period; suppression and wilful misstatement were therefore not made out. It also held that customs could not deny or recover MEIS benefits while the scrips remained uncancelled, since DGFT had not completed cancellation proceedings. On both limitation and merits, the impugned demand and recovery action were unsustainable, and the appeal was allowed with consequential relief.
CESTAT reiterated that the extended period of limitation could not be invoked where the department already knew of the exports and MEIS benefit claims from an earlier show cause notice on the same products and period; suppression and wilful misstatement were therefore not made out. It also held that customs could not deny or recover MEIS benefits while the scrips remained uncancelled, since DGFT had not completed cancellation proceedings. On both limitation and merits, the impugned demand and recovery action were unsustainable, and the appeal was allowed with consequential relief.
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