Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
    Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
    IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
    Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
    Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
    Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
    GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
    GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinu...
    Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
    Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
    Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
    Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
    GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
    Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
    GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
    Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
    Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
    Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce d...
    TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Intention and Compliance with Notification Conditions - Import...

Tribunal Rules Importer Qualified for Concessional Duty on Petrol; Highlights Importance of Intent and Compliance.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs March 28, 2024 Case Laws AT
Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing Duty (CVD) - intention' at the time of import - By analyzing the sequence of actions - from the addition of additives post-importation to the payment of differential duty - the Tribunal underscored the procedural intricacies involved in the assessment and re-assessment of imported goods. It was determined that the appellant's actions did not warrant the confiscation of goods or the imposition of penalties, given the fulfillment of the conditions for concessional CVD rates based on the intention at the time of import and the voluntary payment of differential duty.

Topics

Acts Income Tax