Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
HC dismissed the writ petition challenging tender conditions related to GST inclusion. The court held that the tender document clearly stipulated rates should be inclusive of taxes, and after GST regime introduction, 'sales tax' must be interpreted as GST. The petitioner cannot challenge tender terms post-contract execution after voluntarily participating in the bidding process. The court emphasized that tender conditions, once accepted and acted upon, are binding and cannot be unilaterally varied by a bidder. The appeal was dismissed, upholding the principle that bidders cannot seek additional payments when tender documents explicitly require tax-inclusive rates.
HC dismissed the writ petition challenging tender conditions related to GST inclusion. The court held that the tender document clearly stipulated rates should be inclusive of taxes, and after GST regime introduction, 'sales tax' must be interpreted as GST. The petitioner cannot challenge tender terms post-contract execution after voluntarily participating in the bidding process. The court emphasized that tender conditions, once accepted and acted upon, are binding and cannot be unilaterally varied by a bidder. The appeal was dismissed, upholding the principle that bidders cannot seek additional payments when tender documents explicitly require tax-inclusive rates.
Note: It is a system-generated summary and is for quick reference only.