Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the submission of multiple test reports, the tribunal upheld CIPET's report, considering it reliable and accurate. The appellant's challenge against CIPET's testing method and the validity of other test reports were dismissed. The tribunal affirmed the rejection of the declared value and the determination of the assessable value based on contemporaneous imports, concluding that the Customs officer's actions were justified.
Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the submission of multiple test reports, the tribunal upheld CIPET's report, considering it reliable and accurate. The appellant's challenge against CIPET's testing method and the validity of other test reports were dismissed. The tribunal affirmed the rejection of the declared value and the determination of the assessable value based on contemporaneous imports, concluding that the Customs officer's actions were justified.
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