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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Section 171 required the benefit of a GST rate reduction to be passed on through a corresponding price reduction, and the Tribunal found profiteering where cinema ticket prices were kept at the same cum-tax level by increasing the base price. It upheld the DGAP's computation, including GST in the profiteered amount because the excess collection itself was tax-inclusive and not lawfully due. The Tribunal also held that interest under Rule 133(3)(c) applied only prospectively from 28.06.2019, but declined penalty because the penal provision could not operate retrospectively for the relevant period. The profiteered amount was directed to be deposited in the Consumer Welfare Fund with interest from 28.06.2019.
Section 171 required the benefit of a GST rate reduction to be passed on through a corresponding price reduction, and the Tribunal found profiteering where cinema ticket prices were kept at the same cum-tax level by increasing the base price. It upheld the DGAP's computation, including GST in the profiteered amount because the excess collection itself was tax-inclusive and not lawfully due. The Tribunal also held that interest under Rule 133(3)(c) applied only prospectively from 28.06.2019, but declined penalty because the penal provision could not operate retrospectively for the relevant period. The profiteered amount was directed to be deposited in the Consumer Welfare Fund with interest from 28.06.2019.
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