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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Strict compliance with post-import conditions governed exemption under Notification No. 65/88-Cus.: cancellation of the DGHS certificates for failure to provide free treatment and reserve beds for the prescribed patient categories meant the importer lost the essential qualification for duty exemption, and recovery of duty foregone was upheld. The alternative claims under Notification No. 208/81-Cus. also failed because the separately imported Angioscope was only a component part, while the cardioscope and cardiac monitor entry was expressly excluded from the claimed benefit. On breach of the exemption conditions, the goods were liable to confiscation under Section 111(o), and the demand, redemption fine and penalty were sustained.
Strict compliance with post-import conditions governed exemption under Notification No. 65/88-Cus.: cancellation of the DGHS certificates for failure to provide free treatment and reserve beds for the prescribed patient categories meant the importer lost the essential qualification for duty exemption, and recovery of duty foregone was upheld. The alternative claims under Notification No. 208/81-Cus. also failed because the separately imported Angioscope was only a component part, while the cardioscope and cardiac monitor entry was expressly excluded from the claimed benefit. On breach of the exemption conditions, the goods were liable to confiscation under Section 111(o), and the demand, redemption fine and penalty were sustained.
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