Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
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