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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential evidence like truck numbers or toll receipts documenting the journey. Court affirmed that under-valuation with intent to evade tax justifies seizure under Section 129 of GST Act. Seizure was deemed lawful as petitioner failed to declare true value of goods and provide supporting documentation. Petition dismissed as no grounds found for interference with impugned order.
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential evidence like truck numbers or toll receipts documenting the journey. Court affirmed that under-valuation with intent to evade tax justifies seizure under Section 129 of GST Act. Seizure was deemed lawful as petitioner failed to declare true value of goods and provide supporting documentation. Petition dismissed as no grounds found for interference with impugned order.
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