Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation has not influenced the prices hence there is no justification for inclusion of royalty and technical know-how in the assessable value of the imported products
Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation has not influenced the prices hence there is no justification for inclusion of royalty and technical know-how in the assessable value of the imported products
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