Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Tribunal held Adjudicating Authority's order cryptic, failing to examine appellants' defense regarding legitimate procurement and supply of gold as business transaction. Authority did not evaluate evidence u/s 108, authenticity of duty-paid invoices, or assayer's disclaimer on foreign origin. Passing common order without appreciating individual facts and evidence amounts to non-application of mind, violating principles of natural justice. Matter remanded to Original Authority for fresh adjudication as impugned order lacked reasoning, not a speaking order. Appeal allowed by way of remand to Adjudicating Authority.
Tribunal held Adjudicating Authority's order cryptic, failing to examine appellants' defense regarding legitimate procurement and supply of gold as business transaction. Authority did not evaluate evidence u/s 108, authenticity of duty-paid invoices, or assayer's disclaimer on foreign origin. Passing common order without appreciating individual facts and evidence amounts to non-application of mind, violating principles of natural justice. Matter remanded to Original Authority for fresh adjudication as impugned order lacked reasoning, not a speaking order. Appeal allowed by way of remand to Adjudicating Authority.
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