Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
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The High Court allowed the petition and directed to hear the petitioner's appeal on merits without insisting on pre-deposit u/s 35F of the Central Excise Act, 1944. The court held that the petitioner had a strong prima facie case regarding incentive payments received in connection with the use of the Computer Reservation System, as the legal position on such incentives earned by IATA members stood settled. Considering the rarity and exceptional circumstances, the court waived the condition of pre-deposit for the demands raised concerning incentive income, subject to the petitioner discharging the service tax liability quantified in the Order-in-Original.
The High Court allowed the petition and directed to hear the petitioner's appeal on merits without insisting on pre-deposit u/s 35F of the Central Excise Act, 1944. The court held that the petitioner had a strong prima facie case regarding incentive payments received in connection with the use of the Computer Reservation System, as the legal position on such incentives earned by IATA members stood settled. Considering the rarity and exceptional circumstances, the court waived the condition of pre-deposit for the demands raised concerning incentive income, subject to the petitioner discharging the service tax liability quantified in the Order-in-Original.
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