Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The Supreme Court ruled on the refund of Stamp Duty for an un-executed conveyance deed u/s 47 (c) of the Act and Rules 21, 22A of Bombay Stamp Rules, 1939. The appellant diligently pursued legal remedies and was denied refund on grounds of limitation. Evidence is not required with the application for refund u/s 47. The legal principle from THE COMMITTEE-GFIL VERSUS LIBRA BUILDTECH PRIVATE LTD. AND ORS. was cited, emphasizing that the State should not rely on technicalities when dealing with citizens. The appellant's case warranted a refund as the expiry of limitation does not bar the right to claim refund. The appellant acted in good faith but was deceived by the Vendor, leading to the cancellation of the deed. The impugned order was set aside, and the appeal was allowed.
The Supreme Court ruled on the refund of Stamp Duty for an un-executed conveyance deed u/s 47 (c) of the Act and Rules 21, 22A of Bombay Stamp Rules, 1939. The appellant diligently pursued legal remedies and was denied refund on grounds of limitation. Evidence is not required with the application for refund u/s 47. The legal principle from THE COMMITTEE-GFIL VERSUS LIBRA BUILDTECH PRIVATE LTD. AND ORS. was cited, emphasizing that the State should not rely on technicalities when dealing with citizens. The appellant's case warranted a refund as the expiry of limitation does not bar the right to claim refund. The appellant acted in good faith but was deceived by the Vendor, leading to the cancellation of the deed. The impugned order was set aside, and the appeal was allowed.
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