Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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This case involves the issue related to undervaluation and misuse of Country of Origin certificates against Import of Goods. The Tribunal found that the adjudicating authority passed the orders in haste and in gross violation of principles of natural justice. The appellants were not supplied with requested documents, and their statements recorded u/s 108 were relied upon without following the mandatory examination, cross-examination, and re-examination process u/s 138B of the Customs Act, 1962. The Tribunal observed that the adjudicating authority failed to examine a vital aspect concerning the applicability of a minimum import price notification for imports by units in Special Economic Zones (SEZs). The matter was remanded for reconsideration, directing the adjudicating authority to supply all required documents to the appellants, provide them with sufficient opportunity for defense and personal hearing, and pass a reasoned de-novo order.
This case involves the issue related to undervaluation and misuse of Country of Origin certificates against Import of Goods. The Tribunal found that the adjudicating authority passed the orders in haste and in gross violation of principles of natural justice. The appellants were not supplied with requested documents, and their statements recorded u/s 108 were relied upon without following the mandatory examination, cross-examination, and re-examination process u/s 138B of the Customs Act, 1962. The Tribunal observed that the adjudicating authority failed to examine a vital aspect concerning the applicability of a minimum import price notification for imports by units in Special Economic Zones (SEZs). The matter was remanded for reconsideration, directing the adjudicating authority to supply all required documents to the appellants, provide them with sufficient opportunity for defense and personal hearing, and pass a reasoned de-novo order.
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