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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Appellants challenged enhancement of values of imported 'Induction Cookers' by respondent without following best assessment method or providing admissible evidence. CESTAT held there was no justification to compare goods imported by different importers as specifications and features vary. No admissible evidence was provided to reject transaction value declared by appellants. Respondent discarded declared value without basis. Paying duty under compulsion cannot be considered acceptance of loaded value. In absence of justifiable reason, enhancement of declared value is untenable. Appeal allowed.
Appellants challenged enhancement of values of imported 'Induction Cookers' by respondent without following best assessment method or providing admissible evidence. CESTAT held there was no justification to compare goods imported by different importers as specifications and features vary. No admissible evidence was provided to reject transaction value declared by appellants. Respondent discarded declared value without basis. Paying duty under compulsion cannot be considered acceptance of loaded value. In absence of justifiable reason, enhancement of declared value is untenable. Appeal allowed.
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