Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Customs authority rejected transaction value declared by importer and enhanced value based on email evidence and statement of partner admitting negotiated higher price. Email evidence deemed admissible despite lack of certificate u/s 138C of Customs Act. Tribunal upheld enhancement of value but reduced redemption fine and penalty imposed on importer for misdeclaration of value. Tribunal's order partially allowed importer's appeal by reducing financial liabilities while upholding substantive findings on undervaluation.
Customs authority rejected transaction value declared by importer and enhanced value based on email evidence and statement of partner admitting negotiated higher price. Email evidence deemed admissible despite lack of certificate u/s 138C of Customs Act. Tribunal upheld enhancement of value but reduced redemption fine and penalty imposed on importer for misdeclaration of value. Tribunal's order partially allowed importer's appeal by reducing financial liabilities while upholding substantive findings on undervaluation.
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