Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Seeking provisional release of goods - Classification of imported goods - Naphtha - the respondent No.1 is permitted to proceed with the re-export of the goods on the respondent No.1 furnishing a bank guarantee of ₹ 15 Crore - The respondent No.1 be permitted to re-export the goods by using the nomenclature “Naphtha” and it is observed that using of the said nomenclature would not bind the Department (DRI) and would not entitle the respondent No.1 to raise a plea of estoppel in the proceeding that may be initiated by the DRI against the respondent No.1. - HC
Seeking provisional release of goods - Classification of imported goods - Naphtha - the respondent No.1 is permitted to proceed with the re-export of the goods on the respondent No.1 furnishing a bank guarantee of ₹ 15 Crore - The respondent No.1 be permitted to re-export the goods by using the nomenclature “Naphtha” and it is observed that using of the said nomenclature would not bind the Department (DRI) and would not entitle the respondent No.1 to raise a plea of estoppel in the proceeding that may be initiated by the DRI against the respondent No.1. - HC
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