Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
