Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
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