Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Clear Float Glass was classifiable under CTH 7005 10 90 where Chapter Note 2(c) established a microscopic absorbent, reflecting or non-reflecting metal coating; the Certificate of Origin could prove originating status but could not override classification under the Customs Tariff Act, so the benefit of Notification No. 46/2011-Cus. remained available even though the certificate mentioned CTH 7005 29 90. Because the goods were declared as Clear Float Glass and no misdeclaration or suppression was shown, the duty demand failed and confiscation, redemption fine, penalty and interest also fell away.
Clear Float Glass was classifiable under CTH 7005 10 90 where Chapter Note 2(c) established a microscopic absorbent, reflecting or non-reflecting metal coating; the Certificate of Origin could prove originating status but could not override classification under the Customs Tariff Act, so the benefit of Notification No. 46/2011-Cus. remained available even though the certificate mentioned CTH 7005 29 90. Because the goods were declared as Clear Float Glass and no misdeclaration or suppression was shown, the duty demand failed and confiscation, redemption fine, penalty and interest also fell away.
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