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...
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CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
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