Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
Page of 4918
Press 'Enter' after typing page number.
101 to 120 of 98359 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT adjudicated a customs valuation dispute concerning transportation charges for Aviation Turbine Fuel (ATF). The Tribunal distinguished between ATF carried in aircraft fuel tanks for airline consumption and ATF imported as cargo. Applying precedent from a previous Larger Bench decision in Jet Airways, the Tribunal held that transportation costs for ATF within aircraft fuel tanks are not includable in the assessable value for customs duty calculation. The key differentiation hinged on whether ATF is a consumable for airline operations or a separately transported cargo. Consequently, the Tribunal allowed the appeal, excluding transportation charges from the customs valuation for remnant ATF carried in aircraft tanks.
CESTAT adjudicated a customs valuation dispute concerning transportation charges for Aviation Turbine Fuel (ATF). The Tribunal distinguished between ATF carried in aircraft fuel tanks for airline consumption and ATF imported as cargo. Applying precedent from a previous Larger Bench decision in Jet Airways, the Tribunal held that transportation costs for ATF within aircraft fuel tanks are not includable in the assessable value for customs duty calculation. The key differentiation hinged on whether ATF is a consumable for airline operations or a separately transported cargo. Consequently, the Tribunal allowed the appeal, excluding transportation charges from the customs valuation for remnant ATF carried in aircraft tanks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
