Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Strict interpretation of exemption notifications required the imported camera modules to satisfy both the tariff classification and the descriptive condition in Notification No. 11/2018-Cus. Although classification under tariff item 85258020 was not disputed, the modules were only parts of mobile phones in their imported condition and lacked the features of an independently functioning digital still image video camera. The Tribunal held that assembly into a phone could not convert the parts into the exempted product, and that a separate withdrawal of BCD relief did not establish equivalence. The exemption from Social Welfare Surcharge was therefore denied, and the demand, extended period, penalty, and confiscation were sustained.
Strict interpretation of exemption notifications required the imported camera modules to satisfy both the tariff classification and the descriptive condition in Notification No. 11/2018-Cus. Although classification under tariff item 85258020 was not disputed, the modules were only parts of mobile phones in their imported condition and lacked the features of an independently functioning digital still image video camera. The Tribunal held that assembly into a phone could not convert the parts into the exempted product, and that a separate withdrawal of BCD relief did not establish equivalence. The exemption from Social Welfare Surcharge was therefore denied, and the demand, extended period, penalty, and confiscation were sustained.
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