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...
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT
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