Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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