Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
    Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
    GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
    Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

The department challenged the transaction value declared by the...

Appeal Overturns Duty Demand; Case Remanded for Transaction Value Evidence Review by Original Authority.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs November 22, 2024 Case Laws AT
The department challenged the transaction value declared by the respondents, enhancing the declared value and demanding differential duty. However, the Commissioner (Appeals) failed to analyze or make specific observations on the respondents' submissions regarding the contemporaneous prices relied upon by the department. Additionally, the queries raised by the department and the respondents' replies were not on record, making it impossible to conclude the grounds for doubting the declared transaction value and the respondents' defense. The orders of the Commissioner (Appeals) were not speaking orders and did not consider certain factual matrices bearing on the case's outcome. Consequently, the orders were set aside, and the matter was remanded to the Original Assessing/Adjudicating Authority, who will provide opportunities to the importer to produce evidence justifying the correctness of the declared transaction value in light of the department's queries.

Topics

Acts Income Tax