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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...
For a transaction to be treated as inter-State sale under section 3(a) of the CST Act, the movement of goods must be occasioned by a prior contract of sale. On the agency agreement effective from 01.08.1995, the goods remained the principal's property, the agent sold on behalf of the principal, and the appellant discharged the initial burden under section 6A by producing documents and Form F declarations. The CESTAT erred in relying on pre-agreement material to characterise later movements as sales, so the post-01.08.1995 turnover was held to be consignment sales and the contrary assessment was set aside. The enhanced penalty based on that finding also fell away, while the reduced penalty on the remaining tax difference was maintained.
For a transaction to be treated as inter-State sale under section 3(a) of the CST Act, the movement of goods must be occasioned by a prior contract of sale. On the agency agreement effective from 01.08.1995, the goods remained the principal's property, the agent sold on behalf of the principal, and the appellant discharged the initial burden under section 6A by producing documents and Form F declarations. The CESTAT erred in relying on pre-agreement material to characterise later movements as sales, so the post-01.08.1995 turnover was held to be consignment sales and the contrary assessment was set aside. The enhanced penalty based on that finding also fell away, while the reduced penalty on the remaining tax difference was maintained.
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