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...
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...
Service Tax liability and Pre-deposit - The Supreme Court held that Section 35 of FEMA confers the right of appeal to any person aggrieved by "any order" or decision of the Appellate Tribunal, subject to limitations. Section 35G allows appeals to the High Court from "every order" of the Tribunal, with statutory restrictions. An order need not adjudicate on parties' rights to qualify for appeal. Statutory limitations do not render an order non-appealable. Writ petition not entertained due to alternative remedy and lack of territorial jurisdiction, preventing bypassing of statutory provisions. Petition dismissed. (HC = High Court)
Service Tax liability and Pre-deposit - The Supreme Court held that Section 35 of FEMA confers the right of appeal to any person aggrieved by "any order" or decision of the Appellate Tribunal, subject to limitations. Section 35G allows appeals to the High Court from "every order" of the Tribunal, with statutory restrictions. An order need not adjudicate on parties' rights to qualify for appeal. Statutory limitations do not render an order non-appealable. Writ petition not entertained due to alternative remedy and lack of territorial jurisdiction, preventing bypassing of statutory provisions. Petition dismissed. (HC = High Court)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
