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...
HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made from manmade filament is correctly classified under Chapter 56 (HSN 75603) attracting 12% GST instead of 18%. For PPSB bed sheets, the court rejected revenue's attempt to shift burden of proof to appellant and found classification under HSN 6304 appropriate. The court set aside the single bench's remand order, directed immediate processing of refund application with statutory interest, noting that fresh consideration was unnecessary given clear legal position favoring appellant. The original writ petition was allowed, providing definitive resolution on classification disputes.
HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made from manmade filament is correctly classified under Chapter 56 (HSN 75603) attracting 12% GST instead of 18%. For PPSB bed sheets, the court rejected revenue's attempt to shift burden of proof to appellant and found classification under HSN 6304 appropriate. The court set aside the single bench's remand order, directed immediate processing of refund application with statutory interest, noting that fresh consideration was unnecessary given clear legal position favoring appellant. The original writ petition was allowed, providing definitive resolution on classification disputes.
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