Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory mechanism under the Customs Tariff Act, 1975, to redetermine MRP for imported goods once declared. The methodology adopted by the customs authority to redetermine the MRP by subtracting the locally procured laptop bag's cost from the total price was deemed inappropriate. The tribunal stated that this method was not supported by the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008, nor was it consistent with principles laid down under the Central Excise Act. - The tribunal set aside the impugned order due to the lack of statutory provisions for MRP redetermination under the cited acts and rules, the inappropriate methodology used, and the unjust invocation of the extended period of limitation.
Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory mechanism under the Customs Tariff Act, 1975, to redetermine MRP for imported goods once declared. The methodology adopted by the customs authority to redetermine the MRP by subtracting the locally procured laptop bag's cost from the total price was deemed inappropriate. The tribunal stated that this method was not supported by the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008, nor was it consistent with principles laid down under the Central Excise Act. - The tribunal set aside the impugned order due to the lack of statutory provisions for MRP redetermination under the cited acts and rules, the inappropriate methodology used, and the unjust invocation of the extended period of limitation.
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