Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Under the Indo-Thai Free Trade Agreement, Indian customs authorities could not disregard Certificates of Origin once the Thai authorities had confirmed their authenticity and issuance by the Department of Foreign Trade, Thailand. The decision treats that foreign certification as conclusive for concessional duty purposes and bars an independent Indian enquiry that would undermine the Interim Rules of Origin. A statement recorded from the importer under the Customs Act could not affect the authenticity of the certificates. The Tribunal's view was upheld, and the Revenue's challenge failed because no substantial question of law arose.
Under the Indo-Thai Free Trade Agreement, Indian customs authorities could not disregard Certificates of Origin once the Thai authorities had confirmed their authenticity and issuance by the Department of Foreign Trade, Thailand. The decision treats that foreign certification as conclusive for concessional duty purposes and bars an independent Indian enquiry that would undermine the Interim Rules of Origin. A statement recorded from the importer under the Customs Act could not affect the authenticity of the certificates. The Tribunal's view was upheld, and the Revenue's challenge failed because no substantial question of law arose.
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