Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
National Rifle Association of India (appellant) imported arms and ammunition under exemption Notification No. 146/94-Cus for national/international competitions. Goods were sold to State Rifle Associations and District Clubs instead of direct use. CESTAT held no 'Actual User' condition existed in notification; use by constituent bodies permissible. Confiscation, demand of duty/interest, and penalty u/s 114A set aside as no violation occurred. Goods used for intended purpose. Impugned order set aside; appeal allowed.
National Rifle Association of India (appellant) imported arms and ammunition under exemption Notification No. 146/94-Cus for national/international competitions. Goods were sold to State Rifle Associations and District Clubs instead of direct use. CESTAT held no 'Actual User' condition existed in notification; use by constituent bodies permissible. Confiscation, demand of duty/interest, and penalty u/s 114A set aside as no violation occurred. Goods used for intended purpose. Impugned order set aside; appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
