Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
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Specific nil-rate exemption entries for namkeen and similar edible preparations apply to Cheese Balls and Bhujia cleared in sealed retail pouches. Cheese Balls fall within the specific entry for similar ready-to-consume edible preparations, while the residual packaged-food entry applies only where no specific description covers the goods; sealed packaging does not displace the specific exemption. Bhujia is expressly covered by a separate specific entry, and its sealed-container restriction cannot be imported from a differently worded residual entry. Classification under Tariff Item 2106 90 99 remains within sub-heading 2106 90, so it does not exclude eligibility where the exemption refers to that sub-heading. Nil-rate treatment consequently applies and related duty, interest and penalties are unsustainable.
Specific nil-rate exemption entries for namkeen and similar edible preparations apply to Cheese Balls and Bhujia cleared in sealed retail pouches. Cheese Balls fall within the specific entry for similar ready-to-consume edible preparations, while the residual packaged-food entry applies only where no specific description covers the goods; sealed packaging does not displace the specific exemption. Bhujia is expressly covered by a separate specific entry, and its sealed-container restriction cannot be imported from a differently worded residual entry. Classification under Tariff Item 2106 90 99 remains within sub-heading 2106 90, so it does not exclude eligibility where the exemption refers to that sub-heading. Nil-rate treatment consequently applies and related duty, interest and penalties are unsustainable.
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