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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another manufacturer. Despite not following the prescribed job work procedure, the Tribunal deemed it a procedural lapse and emphasized that duty liability rested with the raw material supplier. Citing relevant legal provisions and case law, the Tribunal set aside the demand for duty, interest, and penalties against the appellants. Furthermore, the Tribunal noted the principal manufacturer's participation in the Sabka Vishwas Scheme (SVLDRS), which had already discharged duty on the goods. Consequently, the Tribunal allowed the appeal with consequential relief.
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another manufacturer. Despite not following the prescribed job work procedure, the Tribunal deemed it a procedural lapse and emphasized that duty liability rested with the raw material supplier. Citing relevant legal provisions and case law, the Tribunal set aside the demand for duty, interest, and penalties against the appellants. Furthermore, the Tribunal noted the principal manufacturer's participation in the Sabka Vishwas Scheme (SVLDRS), which had already discharged duty on the goods. Consequently, the Tribunal allowed the appeal with consequential relief.
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