Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Valuation of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value specified in the contract between the appellant and the buyer should be considered for valuation purposes, rather than relying solely on the Customs Laboratory report. The Tribunal decides that certain deductions made to the transaction value, such as for moisture content and lump value, should not be allowed. It directs that the transaction value be determined without such deductions.
Valuation of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value specified in the contract between the appellant and the buyer should be considered for valuation purposes, rather than relying solely on the Customs Laboratory report. The Tribunal decides that certain deductions made to the transaction value, such as for moisture content and lump value, should not be allowed. It directs that the transaction value be determined without such deductions.
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