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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
GST assessment was set aside and remitted because the taxpayer's defence raised factual questions that had not been examined: whether input tax credit was inadvertently claimed under the IGST column, whether it was voluntarily reversed, and whether that reversal affected the liability imposed. The Court required the authority to give the taxpayer an opportunity to file a detailed response with supporting documents and to adjudicate the matter afresh in light of that defence and the statutory provisions. The taxpayer was also left free to seek revocation of suspension of registration by separate representation.
GST assessment was set aside and remitted because the taxpayer's defence raised factual questions that had not been examined: whether input tax credit was inadvertently claimed under the IGST column, whether it was voluntarily reversed, and whether that reversal affected the liability imposed. The Court required the authority to give the taxpayer an opportunity to file a detailed response with supporting documents and to adjudicate the matter afresh in light of that defence and the statutory provisions. The taxpayer was also left free to seek revocation of suspension of registration by separate representation.
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