Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Clandestine removal - Whether electricity consumption can be considered as valid evidence of clandestine manufacture of taxable goods? - CESTAT upheld the findings of the Commissioner that there was a huge variation in power consumption per metric ton of ingots produced, and the Revenue did not provide concrete evidence to challenge this. The denial of CENVAT Credit based on consumption rather than the receipt of duty-paid inputs was found to be contrary to the CENVAT Credit Rules. - The Supreme Court dismissed the appeal of the Revenue on the ground that questions raised by the appellant were primarily questions of fact, not of law.
Clandestine removal - Whether electricity consumption can be considered as valid evidence of clandestine manufacture of taxable goods? - CESTAT upheld the findings of the Commissioner that there was a huge variation in power consumption per metric ton of ingots produced, and the Revenue did not provide concrete evidence to challenge this. The denial of CENVAT Credit based on consumption rather than the receipt of duty-paid inputs was found to be contrary to the CENVAT Credit Rules. - The Supreme Court dismissed the appeal of the Revenue on the ground that questions raised by the appellant were primarily questions of fact, not of law.
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