The decision held that imports conducted through State Trading Enterprises are valid even where the importer is not the direct importer. It emphasized compliance with policy structure rather than form.
The issue was mis-declaration of quantity, value, and classification of imported goods. The Tribunal upheld reassessment and duty demand as the importer admitted discrepancies.
The Tribunal held that washing, screening, and impurity removal convert ore into concentrate under deeming provisions. As a result, exemption applicable only to ores was denied.
The tribunal held that exemption under Notification No. 42/2012 cannot be denied when substantive conditions are met. Minor procedural lapses were found insufficient to reject the claim.
The Tribunal held that penalty cannot be imposed where the appellant merely acted as a broker without handling goods. Absence of possession or direct involvement made Rule 26 inapplicable.
The issue involved service tax demand on GTO services using Section 73. The Tribunal held that recipients governed by Section 71A cannot be proceeded against under Section 73. The demand was quashed due to procedural invalidity of the notice.
The Tribunal held that goods falling under the excluded category of the notification are not eligible for exemption. The appeal was dismissed as the claim was contrary to the express exclusion provision.
The authority held that penalty under Section 114AA cannot be imposed without proof of knowledge or intent. It ruled that absence of evidence linking the courier to Pakistan-origin goods warranted deletion of penalty.
The Tribunal held that input service credit is fully admissible before 01.04.2011 but restricted thereafter for construction-related services. It clarified eligibility based on amended exclusion provisions.
The case examined whether procedural violations in transfers between EOUs justify duty demands. The Tribunal held that such lapses alone are insufficient and remanded the matter for fresh verification.
