Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Customs authorities lacked jurisdiction to reopen or demand duty on alleged wrongful availment of MEIS benefits while the DGFT scrips remained valid and subsisting. The Court held that such incentives arise under the foreign trade policy and must be dealt with by the licensing authority; Section 28 and Section 28AAA of the Customs Act were wrongly invoked because the case did not involve imported goods or any short levy, short payment, non-levy, or non-payment of duty. A penalty under Section 114AA against the customs broker also failed because a mere misdescription in classification, without wilful intent, does not establish mens rea. The Tribunal's order and the penalty were set aside.
Customs authorities lacked jurisdiction to reopen or demand duty on alleged wrongful availment of MEIS benefits while the DGFT scrips remained valid and subsisting. The Court held that such incentives arise under the foreign trade policy and must be dealt with by the licensing authority; Section 28 and Section 28AAA of the Customs Act were wrongly invoked because the case did not involve imported goods or any short levy, short payment, non-levy, or non-payment of duty. A penalty under Section 114AA against the customs broker also failed because a mere misdescription in classification, without wilful intent, does not establish mens rea. The Tribunal's order and the penalty were set aside.
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