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...
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A vehicle manufactured in April 2008, registered in the United Kingdom before import, was treated as a new car because the foreign registration was only a technical requirement for movement from the showroom to the port. Applying CBEC Circular No. 1/2005-Customs and the ruling in Rahul Bhandare, CESTAT held that the concessional benefit under Notification No. 21/2002-Cus. was rightly extended. Once the import was accepted as that of a new car, confiscation-related proceedings against the vehicle could not survive, and the redemption fine under section 125 was deleted.
A vehicle manufactured in April 2008, registered in the United Kingdom before import, was treated as a new car because the foreign registration was only a technical requirement for movement from the showroom to the port. Applying CBEC Circular No. 1/2005-Customs and the ruling in Rahul Bhandare, CESTAT held that the concessional benefit under Notification No. 21/2002-Cus. was rightly extended. Once the import was accepted as that of a new car, confiscation-related proceedings against the vehicle could not survive, and the redemption fine under section 125 was deleted.
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