Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Re-export of imported goods declared as mixed metal scrap but treated as e-waste warranted substantial reduction of redemption fine and penalty because the goods never entered home consumption. Classification as e-waste rested solely on a Chartered Engineer's report, which was not conclusive evidence for classification. The redemption fine and penalty were each reduced, and the challenge succeeded in part.
Re-export of imported goods declared as mixed metal scrap but treated as e-waste warranted substantial reduction of redemption fine and penalty because the goods never entered home consumption. Classification as e-waste rested solely on a Chartered Engineer's report, which was not conclusive evidence for classification. The redemption fine and penalty were each reduced, and the challenge succeeded in part.
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