Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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Unlocking or activating exported mobile phones was held to be only a configuration step to make the phones usable abroad, not taking the goods into use under the drawback rules. In light of the Delhi HC ruling in AIMS Retail Services, and the dismissal of the departmental challenge by the SC, the foundation for alleging misdeclaration and suppression failed. As that legal basis did not survive, confiscation of the exported phones, the redemption fine, and the penalties could not stand. The Tribunal therefore set aside the impugned order and granted consequential relief.
Unlocking or activating exported mobile phones was held to be only a configuration step to make the phones usable abroad, not taking the goods into use under the drawback rules. In light of the Delhi HC ruling in AIMS Retail Services, and the dismissal of the departmental challenge by the SC, the foundation for alleging misdeclaration and suppression failed. As that legal basis did not survive, confiscation of the exported phones, the redemption fine, and the penalties could not stand. The Tribunal therefore set aside the impugned order and granted consequential relief.
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