Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Anti-dumping duty on wind turbine gear boxes containing castings is confined to the castings, rather than the gear boxes as complete equipment. Notification No. 42/2017-Customs (ADD) covers castings in raw, finished or sub-assembled form, including castings forming part of a sub-assembly, equipment or component. The Tribunal's unchallenged interpretation that the levy applies only to the castings within such equipment bound Customs authorities. Consequently, anti-dumping duty could not be imposed on the gear boxes as a whole; the assessment was set aside to that extent, with acceptance of self-assessment and release of related securities.
Anti-dumping duty on wind turbine gear boxes containing castings is confined to the castings, rather than the gear boxes as complete equipment. Notification No. 42/2017-Customs (ADD) covers castings in raw, finished or sub-assembled form, including castings forming part of a sub-assembly, equipment or component. The Tribunal's unchallenged interpretation that the levy applies only to the castings within such equipment bound Customs authorities. Consequently, anti-dumping duty could not be imposed on the gear boxes as a whole; the assessment was set aside to that extent, with acceptance of self-assessment and release of related securities.
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