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...
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CESTAT dismissed the appeal concerning classification of imported Squid Liver Powder, upholding its classification under CTH 2309 9090 rather than CTH 2301 2011. The Tribunal rejected appellant's request to keep proceedings pending, citing the Supreme Court's ruling in Union Territory of Ladakh that courts must decide matters based on existing law. Following precedent established in Avanti Feeds Limited, CESTAT confirmed the product's classification under CTH 2309 9090. The Tribunal determined that Rule 3(b) regarding essential character was unnecessary as classification under CTH 2309 was clearly established by Customs Tariff and HSN. The appeal was dismissed as lacking merit.
CESTAT dismissed the appeal concerning classification of imported Squid Liver Powder, upholding its classification under CTH 2309 9090 rather than CTH 2301 2011. The Tribunal rejected appellant's request to keep proceedings pending, citing the Supreme Court's ruling in Union Territory of Ladakh that courts must decide matters based on existing law. Following precedent established in Avanti Feeds Limited, CESTAT confirmed the product's classification under CTH 2309 9090. The Tribunal determined that Rule 3(b) regarding essential character was unnecessary as classification under CTH 2309 was clearly established by Customs Tariff and HSN. The appeal was dismissed as lacking merit.
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