Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT allowed the appeals and set aside the impugned order. The Tribunal held that the adjudicating authority lacked jurisdiction to re-determine valuation and to recover additional duty or confiscate goods on the basis that imported consignments did not bear a retail sale price (RSP). The obligation to levy additional duty under section 3(1)/3(2) of the Customs Tariff Act must operate within the statutory valuation scheme; post-clearance reassessment cannot be effected absent competence under the Customs Valuation rules or express statutory power to revisit transaction value under the Customs Act. Consequently the recovery of differential duty and consequential confiscation were held unlawful and quashed.
CESTAT allowed the appeals and set aside the impugned order. The Tribunal held that the adjudicating authority lacked jurisdiction to re-determine valuation and to recover additional duty or confiscate goods on the basis that imported consignments did not bear a retail sale price (RSP). The obligation to levy additional duty under section 3(1)/3(2) of the Customs Tariff Act must operate within the statutory valuation scheme; post-clearance reassessment cannot be effected absent competence under the Customs Valuation rules or express statutory power to revisit transaction value under the Customs Act. Consequently the recovery of differential duty and consequential confiscation were held unlawful and quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
