Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized the Customs authority for overstepping its jurisdiction by interpreting the Foreign Trade Policy and the exemptions therein. The Tribunal asserted that the Customs authority's role is limited to tax collection and prohibition enforcement, not policy interpretation. - The Tribunal highlighted that 'actual use' conditions for imports should not extend to post-exportation stages unless explicitly stated.
DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized the Customs authority for overstepping its jurisdiction by interpreting the Foreign Trade Policy and the exemptions therein. The Tribunal asserted that the Customs authority's role is limited to tax collection and prohibition enforcement, not policy interpretation. - The Tribunal highlighted that 'actual use' conditions for imports should not extend to post-exportation stages unless explicitly stated.
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