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...
Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR, the Tribunal distinguished the present case. It emphasized the certificates issued by the Delhi Transport Authority as fulfilling the intent of the import policy, even though there was a procedural lapse. The Tribunal concluded that denying duty exemption for a procedural lapse would be unjust, considering the substantial compliance demonstrated by the appellant.
Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR, the Tribunal distinguished the present case. It emphasized the certificates issued by the Delhi Transport Authority as fulfilling the intent of the import policy, even though there was a procedural lapse. The Tribunal concluded that denying duty exemption for a procedural lapse would be unjust, considering the substantial compliance demonstrated by the appellant.
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