Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not physically available, redemption fine was not imposed. - Tribunal upheld the decision, emphasizing that redemption fine couldn't be imposed on non-existent goods. - Regarding valuation, the Tribunal affirmed previous rulings that freight, insurance, and landing charges need not be included in ATF's assessable value.
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not physically available, redemption fine was not imposed. - Tribunal upheld the decision, emphasizing that redemption fine couldn't be imposed on non-existent goods. - Regarding valuation, the Tribunal affirmed previous rulings that freight, insurance, and landing charges need not be included in ATF's assessable value.
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