Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.
Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
