Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
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...
Customs duty was not payable on supplies alleged to have been made to an SEZ unit for authorised operations, because the statutory SEZ scheme overrode the demand and the show cause notice did not allege use outside authorised operations. The Tribunal followed the SEZ-based exemption reasoning in the cited precedent and held the duty demand to be without authority of law; interest also failed because it depended on the same unsustainable demand. Penalty under section 114 was set aside because the alleged evasion vanished once no duty was legally payable. Penalty under section 114AA was also set aside because the notice did not propose that penalty, making its confirmation beyond the show cause notice.
Customs duty was not payable on supplies alleged to have been made to an SEZ unit for authorised operations, because the statutory SEZ scheme overrode the demand and the show cause notice did not allege use outside authorised operations. The Tribunal followed the SEZ-based exemption reasoning in the cited precedent and held the duty demand to be without authority of law; interest also failed because it depended on the same unsustainable demand. Penalty under section 114 was set aside because the alleged evasion vanished once no duty was legally payable. Penalty under section 114AA was also set aside because the notice did not propose that penalty, making its confirmation beyond the show cause notice.
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