Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
HC partly allowed the writ petition challenging the AAAR order regarding GST computation on refurbished car sales. The dispute concerned whether amounts paid to car owners and refurbishment costs should be included in purchase price for margin calculation under N/N. 08/2018-CT (Rate). Petitioner argued the appellate authority failed to address ITC issues not considered by AAR in the original valuation appeal. HC upheld the AAAR order but expunged certain observations, noting respondent could not dispute that ITC matters were not before the AAR. The challenge to AAR's order was not pressed by petitioner.
HC partly allowed the writ petition challenging the AAAR order regarding GST computation on refurbished car sales. The dispute concerned whether amounts paid to car owners and refurbishment costs should be included in purchase price for margin calculation under N/N. 08/2018-CT (Rate). Petitioner argued the appellate authority failed to address ITC issues not considered by AAR in the original valuation appeal. HC upheld the AAAR order but expunged certain observations, noting respondent could not dispute that ITC matters were not before the AAR. The challenge to AAR's order was not pressed by petitioner.
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