Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Food testing kits were held classifiable under CTI 3822 00 90, not CTI 3822 00 19, because they were meant for food testing and not diagnostic use; the importer's claim to exemption under Notification No. 50/2017-Cus for diagnostic test kits therefore failed. The Tribunal also held that describing the goods as "Diagnostic use only" in self-assessment amounted to conscious misdeclaration, justifying invocation of the extended period of limitation. On that basis, the penalties imposed on the importer and its directors were upheld, and the impugned order was sustained in full.
Food testing kits were held classifiable under CTI 3822 00 90, not CTI 3822 00 19, because they were meant for food testing and not diagnostic use; the importer's claim to exemption under Notification No. 50/2017-Cus for diagnostic test kits therefore failed. The Tribunal also held that describing the goods as "Diagnostic use only" in self-assessment amounted to conscious misdeclaration, justifying invocation of the extended period of limitation. On that basis, the penalties imposed on the importer and its directors were upheld, and the impugned order was sustained in full.
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