Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Page of 4792
Press 'Enter' after typing page number.
61 to 80 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The case pertains to the demand for differential duty of customs on the import of poppy seeds, alleging undervaluation. The respondent's declared price for poppy seeds imported from Turkey was significantly lower compared to other importers. The Tribunal relied on its previous decision in Commissioner of Customs (Port), Kolkata v. Sawetri Trading Company, where it observed that if the transaction values of contemporaneous imports were accepted by the revenue, the same values should have been used for comparison purposes in the present case. Additionally, the Tribunal cited the case of M/S CHIRAG INTERNATIONAL VERSUS C.C. KANDLA, which held that the enhancement of price and consequential demand, interest, etc., are not sustainable. Consequently, the Tribunal set aside the impugned order and allowed the appeal, deciding against the revenue.
The case pertains to the demand for differential duty of customs on the import of poppy seeds, alleging undervaluation. The respondent's declared price for poppy seeds imported from Turkey was significantly lower compared to other importers. The Tribunal relied on its previous decision in Commissioner of Customs (Port), Kolkata v. Sawetri Trading Company, where it observed that if the transaction values of contemporaneous imports were accepted by the revenue, the same values should have been used for comparison purposes in the present case. Additionally, the Tribunal cited the case of M/S CHIRAG INTERNATIONAL VERSUS C.C. KANDLA, which held that the enhancement of price and consequential demand, interest, etc., are not sustainable. Consequently, the Tribunal set aside the impugned order and allowed the appeal, deciding against the revenue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
