Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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...
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
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