Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant calculated the cost of production based on annual cost audit reports and compared it with CAS-4 certificates to pay differential duty. They also raised supplementary invoices for duty differences.The department demanded interest on the differential duty paid by the appellant, threatening coercive measures. - The appellant's method of duty payment, based on cost audit reports and CAS-4 certificates, was deemed compliant with the law. The Tribunal ruled that interest is not payable in revenue-neutral situations and set aside the department's demand for interest.
Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant calculated the cost of production based on annual cost audit reports and compared it with CAS-4 certificates to pay differential duty. They also raised supplementary invoices for duty differences.The department demanded interest on the differential duty paid by the appellant, threatening coercive measures. - The appellant's method of duty payment, based on cost audit reports and CAS-4 certificates, was deemed compliant with the law. The Tribunal ruled that interest is not payable in revenue-neutral situations and set aside the department's demand for interest.
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