Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
CBIC issued Circular No. 250/07/2025-GST clarifying jurisdictional authorities for review, revision, and appeals regarding orders passed by Common Adjudicating Authority (CAA) on DGGI show cause notices. Under CGST Act Sections 107-108, the Principal Commissioner or Commissioner under whom CAA is posted serves as reviewing and revisional authority. Appeals lie before Commissioner (Appeals) within corresponding territorial jurisdiction per notification 02/2017. The same Principal Commissioner/Commissioner represents department in appeal proceedings and may appoint subordinate officers for filing departmental appeals. Reviewing/revisional authorities may seek DGGI comments before deciding on CAA orders, ensuring uniform procedural compliance across all adjudication matters.
CBIC issued Circular No. 250/07/2025-GST clarifying jurisdictional authorities for review, revision, and appeals regarding orders passed by Common Adjudicating Authority (CAA) on DGGI show cause notices. Under CGST Act Sections 107-108, the Principal Commissioner or Commissioner under whom CAA is posted serves as reviewing and revisional authority. Appeals lie before Commissioner (Appeals) within corresponding territorial jurisdiction per notification 02/2017. The same Principal Commissioner/Commissioner represents department in appeal proceedings and may appoint subordinate officers for filing departmental appeals. Reviewing/revisional authorities may seek DGGI comments before deciding on CAA orders, ensuring uniform procedural compliance across all adjudication matters.
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