Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The Tribunal examined the evidence provided by both parties, including invoices, packing lists, and certificates of origin. They concluded that the evidence overwhelmingly supported the Appellant's claim regarding the manufacturer of the goods. - Despite discrepancies in the markings on the bags, the court found that the documents provided by the Appellant were sufficient to establish the manufacturer's identity. - The CESTAT upheld the Appellant's classification of the goods and rejected the Customs Department's argument for a higher anti-dumping duty.
Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The Tribunal examined the evidence provided by both parties, including invoices, packing lists, and certificates of origin. They concluded that the evidence overwhelmingly supported the Appellant's claim regarding the manufacturer of the goods. - Despite discrepancies in the markings on the bags, the court found that the documents provided by the Appellant were sufficient to establish the manufacturer's identity. - The CESTAT upheld the Appellant's classification of the goods and rejected the Customs Department's argument for a higher anti-dumping duty.
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