Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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CESTAT adjudicated a customs classification dispute involving water meters. The tribunal determined the imported water meters should be classified under CTI 9028 2000 (liquid supply meters) rather than CTI 9026 1010 (flow meters). The importer's deliberate misclassification was found to be an attempt to evade customs duty. The tribunal upheld extended period of limitation, confirmed duty demand, and maintained confiscation of goods under section 111(m). Penalties under sections 112, 114A, and 114AA were sustained, while the penalty under section 117 was set aside. The appeal was partially allowed, with the original classification and duty assessment being substantially upheld.
CESTAT adjudicated a customs classification dispute involving water meters. The tribunal determined the imported water meters should be classified under CTI 9028 2000 (liquid supply meters) rather than CTI 9026 1010 (flow meters). The importer's deliberate misclassification was found to be an attempt to evade customs duty. The tribunal upheld extended period of limitation, confirmed duty demand, and maintained confiscation of goods under section 111(m). Penalties under sections 112, 114A, and 114AA were sustained, while the penalty under section 117 was set aside. The appeal was partially allowed, with the original classification and duty assessment being substantially upheld.
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