Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the overseas supplier's connection to the appellant. The appellant argued that they paid duty under protest and provided evidence such as details of contemporaneous imports, which were not considered by the authorities. The Tribunal found merit in the appellant's arguments, particularly noting the lack of detailed explanation for the enhancement of value. Consequently, they set aside the impugned order and remanded the matter to the adjudicating authority for reconsideration.
Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the overseas supplier's connection to the appellant. The appellant argued that they paid duty under protest and provided evidence such as details of contemporaneous imports, which were not considered by the authorities. The Tribunal found merit in the appellant's arguments, particularly noting the lack of detailed explanation for the enhancement of value. Consequently, they set aside the impugned order and remanded the matter to the adjudicating authority for reconsideration.
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