Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Validity of MEIS scrips is determined at the time they are used for import. Where the scrips were issued by DGFT and were valid on the date of import, the customs benefit cannot be denied merely because the scrips were later modified to reduce the duty credit rate. The Tribunal applied its earlier view that subsequent cancellation or modification does not affect imports already completed during the period of validity, and held that this principle applies equally to utilisation by the original holder or a transferee. The demand of duty, interest and penalty based on the later modification was therefore unsustainable.
Validity of MEIS scrips is determined at the time they are used for import. Where the scrips were issued by DGFT and were valid on the date of import, the customs benefit cannot be denied merely because the scrips were later modified to reduce the duty credit rate. The Tribunal applied its earlier view that subsequent cancellation or modification does not affect imports already completed during the period of validity, and held that this principle applies equally to utilisation by the original holder or a transferee. The demand of duty, interest and penalty based on the later modification was therefore unsustainable.
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