Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued.
Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued.
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