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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Classification dispute involving imported SVPS Chillers - whether to be classified under CTH 84198940 or not, and eligibility for exemption notification dated 17.03.2012. Held that improper importation provisions u/s 111 of Customs Act apply when goods do not correspond in value or other particulars. Appellants filed Bill of Entry based on import documents, claimed correct classification. Claiming wrong exemption notification alone does not warrant confiscation u/s 111(m). Tribunal relied on precedents holding goods cannot be confiscated merely for erroneous classification or exemption claim if description and value match declaration. Confiscation of goods, redemption fine, and penalty set aside as appellants did not contravene Section 111(m) and (o) at import stage. Appeal allowed.
Classification dispute involving imported SVPS Chillers - whether to be classified under CTH 84198940 or not, and eligibility for exemption notification dated 17.03.2012. Held that improper importation provisions u/s 111 of Customs Act apply when goods do not correspond in value or other particulars. Appellants filed Bill of Entry based on import documents, claimed correct classification. Claiming wrong exemption notification alone does not warrant confiscation u/s 111(m). Tribunal relied on precedents holding goods cannot be confiscated merely for erroneous classification or exemption claim if description and value match declaration. Confiscation of goods, redemption fine, and penalty set aside as appellants did not contravene Section 111(m) and (o) at import stage. Appeal allowed.
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