Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Page of 4794
Press 'Enter' after typing page number.
41 to 60 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT address the issue of revision in duty liability of 'antenna' regarding assessable value under Customs Valuation Rules. The tribunal found flaws in the investigation and evidence, questioning the use of 'relationship influencing price' for valuation. The tribunal criticized the rejection of declared value as 'transaction value', not aligning with Customs Act and Valuation Rules. Emphasized the importance of proper valuation methods and adherence to rules. The order was set aside for non-compliance with the law, remanding the case for fresh assessment with detailed scrutiny and consideration of all issues. Show cause notice must align with valuation rules for lawful adjudication.
CESTAT address the issue of revision in duty liability of 'antenna' regarding assessable value under Customs Valuation Rules. The tribunal found flaws in the investigation and evidence, questioning the use of 'relationship influencing price' for valuation. The tribunal criticized the rejection of declared value as 'transaction value', not aligning with Customs Act and Valuation Rules. Emphasized the importance of proper valuation methods and adherence to rules. The order was set aside for non-compliance with the law, remanding the case for fresh assessment with detailed scrutiny and consideration of all issues. Show cause notice must align with valuation rules for lawful adjudication.
Note: It is a system-generated summary and is for quick reference only.