Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
GST assessment orders concerning short payment of tax and alleged non-payment on seigniorage fees under reverse charge mechanism were remitted for fresh adjudication. On the short-reported turnover issue, the impugned orders were treated as an addendum to the show cause notices, and the taxpayer was required to deposit 25% of the disputed tax and file separate replies with supporting documents before fresh merits-based orders were passed. On the seigniorage-fee issue, substantive taxability was not decided; instead, the matter was deferred, a 10% deposit and replies were required, and separate orders were directed only after the Supreme Court resolves the reverse charge taxability question, leaving that controversy open.
GST assessment orders concerning short payment of tax and alleged non-payment on seigniorage fees under reverse charge mechanism were remitted for fresh adjudication. On the short-reported turnover issue, the impugned orders were treated as an addendum to the show cause notices, and the taxpayer was required to deposit 25% of the disputed tax and file separate replies with supporting documents before fresh merits-based orders were passed. On the seigniorage-fee issue, substantive taxability was not decided; instead, the matter was deferred, a 10% deposit and replies were required, and separate orders were directed only after the Supreme Court resolves the reverse charge taxability question, leaving that controversy open.
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