Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Imported e-rickshaw parts without motors and batteries did not acquire the essential character of complete electric tricycles for Rule 2(a) classification, because those components were necessary for self-propelled operation. The consignments were therefore only parts and not CKD vehicles, so the department's reclassification was unsustainable. On that basis, the challenge to dropping proceedings for the past Bills of Entry failed, while the live duty demand, confiscation, redemption fine and penalties were set aside; the investigation deposit was ordered to be released with applicable interest.
Imported e-rickshaw parts without motors and batteries did not acquire the essential character of complete electric tricycles for Rule 2(a) classification, because those components were necessary for self-propelled operation. The consignments were therefore only parts and not CKD vehicles, so the department's reclassification was unsustainable. On that basis, the challenge to dropping proceedings for the past Bills of Entry failed, while the live duty demand, confiscation, redemption fine and penalties were set aside; the investigation deposit was ordered to be released with applicable interest.
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