Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
SSI exemption - denial of benefit of Job work - The requirement of declaration under N/N. 214/86, is not a mere facility. The declaration serves the purpose of shifting responsibility on payment of duty from the hob workers to principal manufacturer who undertakes to pay the duty liability in respect of goods. In the absence of the declaration no liability can be fixed on the principal manufacturer. - AT
SSI exemption - denial of benefit of Job work - The requirement of declaration under N/N. 214/86, is not a mere facility. The declaration serves the purpose of shifting responsibility on payment of duty from the hob workers to principal manufacturer who undertakes to pay the duty liability in respect of goods. In the absence of the declaration no liability can be fixed on the principal manufacturer. - AT
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