Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported cameras qualify for basic customs duty exemption under notification dated 01.03.2005, as amended on 17.03.2012. The appellants were granted full exemption from basic customs duty, setting aside the previous restrictive interpretation. The Tribunal's ruling affirmed the broader applicability of the customs duty exemption notification, thereby allowing the customs appeals and providing relief to the importer.
CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported cameras qualify for basic customs duty exemption under notification dated 01.03.2005, as amended on 17.03.2012. The appellants were granted full exemption from basic customs duty, setting aside the previous restrictive interpretation. The Tribunal's ruling affirmed the broader applicability of the customs duty exemption notification, thereby allowing the customs appeals and providing relief to the importer.
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