Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Aluminium formwork structures and accessories assembled at construction sites to support concrete while it sets, then removed, are described as aluminium structures rather than concrete moulds because they function as shuttering and support and do not produce separate concrete end-products. The text states that such goods fall under CTH 76109010, not CTH 84806000, following prior Tribunal reasoning for similar scaffolding, shuttering, propping or pit-propping equipment. On that classification, the claimed customs exemption for aluminium structures applies, and the demand was set aside with consequential relief.
Aluminium formwork structures and accessories assembled at construction sites to support concrete while it sets, then removed, are described as aluminium structures rather than concrete moulds because they function as shuttering and support and do not produce separate concrete end-products. The text states that such goods fall under CTH 76109010, not CTH 84806000, following prior Tribunal reasoning for similar scaffolding, shuttering, propping or pit-propping equipment. On that classification, the claimed customs exemption for aluminium structures applies, and the demand was set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
