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...
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The appellant's self-assessment u/s 17(1) of the Customs Act was rejected, and re-assessment was done u/s 17(4) through Notification No. 12/2021-Customs (ADD) dated 05.03.2021. The Tribunal held that the imported goods, described as 'Color Toner Black' in the Bill of Entry, were excluded from the anti-dumping duty levied on 'black toner in powder form' by the Notification dated 05.03.2021, as it explicitly excluded color toners. A color toner comprises four colors (CMYK), with 'K' denoting black. The Assistant Commissioner and Commissioner (Appeals) erred in failing to appreciate this distinction and the Notification's exclusion of color toners. Consequently, the Commissioner (Appeals)'s order dated 17.11.2022 was set aside, and the appeal was allowed.
The appellant's self-assessment u/s 17(1) of the Customs Act was rejected, and re-assessment was done u/s 17(4) through Notification No. 12/2021-Customs (ADD) dated 05.03.2021. The Tribunal held that the imported goods, described as 'Color Toner Black' in the Bill of Entry, were excluded from the anti-dumping duty levied on 'black toner in powder form' by the Notification dated 05.03.2021, as it explicitly excluded color toners. A color toner comprises four colors (CMYK), with 'K' denoting black. The Assistant Commissioner and Commissioner (Appeals) erred in failing to appreciate this distinction and the Notification's exclusion of color toners. Consequently, the Commissioner (Appeals)'s order dated 17.11.2022 was set aside, and the appeal was allowed.
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