Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs exemption for imported flavour compounds classified under Customs Tariff Heading 3302 remains available unless Revenue establishes that the goods are compound alcoholic preparations of the prescribed alcoholic strength and of a kind used to manufacture beverages. Prior denial of exemption for flavours actually used in beverage manufacture did not itself prove that goods supplied to a tobacco manufacturer fell within the exclusion. An earlier test report, without testing the present consignment, was insufficient to establish the exclusion. As Revenue did not discharge that burden, denial of the claimed exemption was unsustainable and was set aside.
Customs exemption for imported flavour compounds classified under Customs Tariff Heading 3302 remains available unless Revenue establishes that the goods are compound alcoholic preparations of the prescribed alcoholic strength and of a kind used to manufacture beverages. Prior denial of exemption for flavours actually used in beverage manufacture did not itself prove that goods supplied to a tobacco manufacturer fell within the exclusion. An earlier test report, without testing the present consignment, was insufficient to establish the exclusion. As Revenue did not discharge that burden, denial of the claimed exemption was unsustainable and was set aside.
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