Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
HC held that concessional CVD rate under Notification No.4/2006-CE was incorrectly granted. The importer violated key conditions by: (1) purchasing through high-sea sale from third party instead of directly from manufacturer, (2) failing to meet manufacturing mode and capacity requirements, and (3) misusing imported cement for manufacturing ash bricks and local market sales instead of declared institutional/industrial purposes. Mere inclusion of manufacturer details in Bill of Entry and customs clearance were insufficient to justify concessional rate. The court emphasized that high-sea sales through intermediaries negate direct manufacturer purchase requirement. Original order upheld, denying concessional CVD benefit to importer due to multiple notification violations.
HC held that concessional CVD rate under Notification No.4/2006-CE was incorrectly granted. The importer violated key conditions by: (1) purchasing through high-sea sale from third party instead of directly from manufacturer, (2) failing to meet manufacturing mode and capacity requirements, and (3) misusing imported cement for manufacturing ash bricks and local market sales instead of declared institutional/industrial purposes. Mere inclusion of manufacturer details in Bill of Entry and customs clearance were insufficient to justify concessional rate. The court emphasized that high-sea sales through intermediaries negate direct manufacturer purchase requirement. Original order upheld, denying concessional CVD benefit to importer due to multiple notification violations.
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