Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Section 11(6) of the VAT Act cannot be read as authorising a State to curtail reimbursement of tax on declared goods in a manner inconsistent with Article 286(3) of the Constitution and section 15(b) of the CST Act. The Gujarat HC, following Hides and Skin Owners Seva Mandal, treated Kadwani Forge Ltd. as sub silentio on transactions where goods purchased and sold were both declared goods. The notification was therefore upheld in general, but held inapplicable to declared goods such as coke bought within the State and resold in inter-State trade and commerce, requiring full input tax credit and rendering the show cause notice unsustainable.
Section 11(6) of the VAT Act cannot be read as authorising a State to curtail reimbursement of tax on declared goods in a manner inconsistent with Article 286(3) of the Constitution and section 15(b) of the CST Act. The Gujarat HC, following Hides and Skin Owners Seva Mandal, treated Kadwani Forge Ltd. as sub silentio on transactions where goods purchased and sold were both declared goods. The notification was therefore upheld in general, but held inapplicable to declared goods such as coke bought within the State and resold in inter-State trade and commerce, requiring full input tax credit and rendering the show cause notice unsustainable.
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