Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
Customs show cause notices may be corrected or supplemented before adjudication where a corrigendum causes no prejudice and relates back to the original notice; proper-officer status is function-specific. Recovery proceedings for duty not levied or paid are distinct from refund proceedings and need not be preceded by a separate challenge to self-assessment. Under Rule 2(a), CKD electric two-wheeler kits may be classified as complete vehicles when, as presented, they possess the vehicle's essential character despite missing battery packs and chargers. A CKD exemption requiring all necessary components is unavailable where components are missing, and an unclaimed alternative exemption cannot later be invoked. Confiscation remains distinct from redemption fine, so its absence does not preclude confiscation or penalty.
Customs show cause notices may be corrected or supplemented before adjudication where a corrigendum causes no prejudice and relates back to the original notice; proper-officer status is function-specific. Recovery proceedings for duty not levied or paid are distinct from refund proceedings and need not be preceded by a separate challenge to self-assessment. Under Rule 2(a), CKD electric two-wheeler kits may be classified as complete vehicles when, as presented, they possess the vehicle's essential character despite missing battery packs and chargers. A CKD exemption requiring all necessary components is unavailable where components are missing, and an unclaimed alternative exemption cannot later be invoked. Confiscation remains distinct from redemption fine, so its absence does not preclude confiscation or penalty.
Note: It is a system-generated summary and is for quick reference only.