Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Residuary penalty under section 117 of the Customs Act was unsustainable where specific penal provisions were available and the importer's omission arose from the supplier's failure to provide an invoice. After clearance, the importer verified the consignment, voluntarily disclosed the omitted invoice to Customs, and sought reassessment to pay duty on the entire consignment. As no material showed that Customs would otherwise have detected the irregularity, the Tribunal set aside the penalty imposed under section 117, allowed the appeal, and granted consequential relief.
Residuary penalty under section 117 of the Customs Act was unsustainable where specific penal provisions were available and the importer's omission arose from the supplier's failure to provide an invoice. After clearance, the importer verified the consignment, voluntarily disclosed the omitted invoice to Customs, and sought reassessment to pay duty on the entire consignment. As no material showed that Customs would otherwise have detected the irregularity, the Tribunal set aside the penalty imposed under section 117, allowed the appeal, and granted consequential relief.
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