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...
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The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was whether the EOU complied with the conditions of Notification No. 22/2003-CE. The Appellate Tribunal held that the EOU had permission to generate power and transfer excess power to the Domestic Tariff Area (DTA) based on Input-Output Norms. As there was no diversion of furnace oil and the demand was solely based on less electricity generation from the oil consumed, the demand was not upheld. The Tribunal set aside the impugned order, allowing the appeal.
The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was whether the EOU complied with the conditions of Notification No. 22/2003-CE. The Appellate Tribunal held that the EOU had permission to generate power and transfer excess power to the Domestic Tariff Area (DTA) based on Input-Output Norms. As there was no diversion of furnace oil and the demand was solely based on less electricity generation from the oil consumed, the demand was not upheld. The Tribunal set aside the impugned order, allowing the appeal.
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