Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
CESTAT Bangalore held that show-cause notices invoking extended period u/s 28(1)/(4) of Customs Act were not valid as appellant had informed authorities about capital goods destruction and obtained necessary permissions for de-bonding. Commissioner (A) dropped penalty u/s 114A due to continuous correspondence with no suppression of facts. Order-in-Appeal upheld demand u/s 72(1) based on B17 bond, not sustainable beyond show-cause notice. Decision referenced CCE vs. Gas Authority of India Ltd. to set aside impugned orders and allow appeals.
CESTAT Bangalore held that show-cause notices invoking extended period u/s 28(1)/(4) of Customs Act were not valid as appellant had informed authorities about capital goods destruction and obtained necessary permissions for de-bonding. Commissioner (A) dropped penalty u/s 114A due to continuous correspondence with no suppression of facts. Order-in-Appeal upheld demand u/s 72(1) based on B17 bond, not sustainable beyond show-cause notice. Decision referenced CCE vs. Gas Authority of India Ltd. to set aside impugned orders and allow appeals.
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