Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Departmental knowledge of identical imports and prior acceptance of the declared classification negated suppression and intent to evade duty; the extended-period duty demand and related interest were therefore set aside. Woven warp cut-pile fabrics were correctly classified under CTH 5801 because that specific heading for woven pile fabrics prevailed over general silk or rayon fabric headings, irrespective of rayon predominance. Exemptions not claimed at clearance may be claimed at adjudication, absent fraud, if substantive and procedural conditions are met; the alternative CVD and SAD claims require fresh merits determination, with any duty and interest confined to the normal period. Prior departmental acceptance also excluded deliberate misclassification, preventing confiscation and penalties.
Departmental knowledge of identical imports and prior acceptance of the declared classification negated suppression and intent to evade duty; the extended-period duty demand and related interest were therefore set aside. Woven warp cut-pile fabrics were correctly classified under CTH 5801 because that specific heading for woven pile fabrics prevailed over general silk or rayon fabric headings, irrespective of rayon predominance. Exemptions not claimed at clearance may be claimed at adjudication, absent fraud, if substantive and procedural conditions are met; the alternative CVD and SAD claims require fresh merits determination, with any duty and interest confined to the normal period. Prior departmental acceptance also excluded deliberate misclassification, preventing confiscation and penalties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
