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...
CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs Act requirements by not providing appellants with the Central Revenue Control Laboratory's re-test report that formed the basis for reclassification from non-textured to textured polyester filament yarn. Initial clearance was granted after examination and testing by Textiles Committee Laboratory. The demand for differential duty was invalidated due to violation of natural justice principles, as appellant-importer was neither furnished with the re-test report nor given reasonable opportunity to present their case before the order was passed.
CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs Act requirements by not providing appellants with the Central Revenue Control Laboratory's re-test report that formed the basis for reclassification from non-textured to textured polyester filament yarn. Initial clearance was granted after examination and testing by Textiles Committee Laboratory. The demand for differential duty was invalidated due to violation of natural justice principles, as appellant-importer was neither furnished with the re-test report nor given reasonable opportunity to present their case before the order was passed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
