Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer' to determine applicability of concessional duty under Notification. No mis-declaration or intent to evade duty. Extended period for demand cannot be invoked for mere interpretative dispute. Show cause notice issued after three years barred by limitation. CESTAT allowed appeal, holding extended period requires clear evidence of suppression or intent to evade duty.
Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer' to determine applicability of concessional duty under Notification. No mis-declaration or intent to evade duty. Extended period for demand cannot be invoked for mere interpretative dispute. Show cause notice issued after three years barred by limitation. CESTAT allowed appeal, holding extended period requires clear evidence of suppression or intent to evade duty.
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