Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods - The Tribunal upheld the redemption for home consumption of the goods, rejecting the Revenue's contentions. The Andhra Pradesh High Court also addressed similar issues in previous cases, finding no reason to withhold later consignments after previous consignments had been released upon payment of penalties. - The High Court, in line with the Tribunal's findings and the precedent set by the Andhra Pradesh High Court, dismissed the batch of appeals filed by the Revenue, keeping the questions of law open.
Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods - The Tribunal upheld the redemption for home consumption of the goods, rejecting the Revenue's contentions. The Andhra Pradesh High Court also addressed similar issues in previous cases, finding no reason to withhold later consignments after previous consignments had been released upon payment of penalties. - The High Court, in line with the Tribunal's findings and the precedent set by the Andhra Pradesh High Court, dismissed the batch of appeals filed by the Revenue, keeping the questions of law open.
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