Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
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