Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Appellate Tribunal ruling on rejection of transaction value and re-determination of imported goods' value. Lack of justification for rejecting declared values under Valuation Rules. Inadequate details on Bills of Entry for identical or similar goods used for re-determination. No comparison of features between imported goods and goods whose values were adopted. Re-determination of values, demand for differential duty, confiscation, and penalties set aside for specific goods. Penalty u/s 114AA reduced. Matter remanded for recalculation. Partial allowance of appeal.
Appellate Tribunal ruling on rejection of transaction value and re-determination of imported goods' value. Lack of justification for rejecting declared values under Valuation Rules. Inadequate details on Bills of Entry for identical or similar goods used for re-determination. No comparison of features between imported goods and goods whose values were adopted. Re-determination of values, demand for differential duty, confiscation, and penalties set aside for specific goods. Penalty u/s 114AA reduced. Matter remanded for recalculation. Partial allowance of appeal.
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