Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT
CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT
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