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...
Television receivers and monitors imported by appellant were reclassified from declared tariff items to attract higher duty. Appellant contended monitors were usable as televisions based on opinion of third party, which is insufficient ground for reclassification as use cannot be sole criterion. Regarding assembled television sets, BIS certification requirement applies at point of sale, not import of knocked-down condition goods. No evidence of smuggling to invoke Section 123 presumption. Demand of duty and confiscation u/ss 28 and 111(d) unsustainable. Impugned order set aside by CESTAT, appeal allowed.
Television receivers and monitors imported by appellant were reclassified from declared tariff items to attract higher duty. Appellant contended monitors were usable as televisions based on opinion of third party, which is insufficient ground for reclassification as use cannot be sole criterion. Regarding assembled television sets, BIS certification requirement applies at point of sale, not import of knocked-down condition goods. No evidence of smuggling to invoke Section 123 presumption. Demand of duty and confiscation u/ss 28 and 111(d) unsustainable. Impugned order set aside by CESTAT, appeal allowed.
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