Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Exemption under section 54B requires proof of actual agricultural use of the land during the prescribed period; mere classification in revenue records is insufficient. The Tribunal found that revised 7/12 extracts could only raise a presumption and were not conclusive without corroborative evidence such as produce sale bills, seed or fertiliser purchase records, labour records, or other material showing active cultivation. As no such evidence was produced, the essential statutory condition remained unproved and the denial of exemption was upheld, with the addition sustained. The Tribunal also distinguished the cited contrary precedent on facts and relied on authority holding that revenue entries alone do not establish agricultural use.
Exemption under section 54B requires proof of actual agricultural use of the land during the prescribed period; mere classification in revenue records is insufficient. The Tribunal found that revised 7/12 extracts could only raise a presumption and were not conclusive without corroborative evidence such as produce sale bills, seed or fertiliser purchase records, labour records, or other material showing active cultivation. As no such evidence was produced, the essential statutory condition remained unproved and the denial of exemption was upheld, with the addition sustained. The Tribunal also distinguished the cited contrary precedent on facts and relied on authority holding that revenue entries alone do not establish agricultural use.
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