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Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709 should not be changed. And it also does not suggest why the goods should be classified under any particular heading. - In any case, the burden of proving of classification lies on Revenue. - Demand set aside.
Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709 should not be changed. And it also does not suggest why the goods should be classified under any particular heading. - In any case, the burden of proving of classification lies on Revenue. - Demand set aside.
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