Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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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