Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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...
Tax deduction on foreign-leg Leave Travel Concession reimbursement was not treated as automatically enforceable against an employer where a binding interim judicial direction operated. Deductor liability requires examination of whether beneficiary employees were assessed and discharged their tax liability. Compliance with an interim direction placing eventual tax liability on employees cannot retrospectively create employer default after later determination of taxability. Consequently, demands for non-deduction and interest were deleted. The related penalty failed because it depended solely on the employer being treated as an assessee in default.
Tax deduction on foreign-leg Leave Travel Concession reimbursement was not treated as automatically enforceable against an employer where a binding interim judicial direction operated. Deductor liability requires examination of whether beneficiary employees were assessed and discharged their tax liability. Compliance with an interim direction placing eventual tax liability on employees cannot retrospectively create employer default after later determination of taxability. Consequently, demands for non-deduction and interest were deleted. The related penalty failed because it depended solely on the employer being treated as an assessee in default.
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