Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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The CESTAT allowed the appeal, setting aside the Commissioner (Appeals) order and restoring the Deputy Commissioner's directions permitting the appellant to seek amendment of Bills of Entry under s.149 of the Customs Act to claim the concessional Additional Duty under the notification dated 17.03.2012, subject to satisfaction of Condition No.16. The Tribunal held that, in light of authoritative SC pronouncements on analogous conditional exemptions and on the operation of s.27, the claim for refund or lower duty cannot be denied where statutory amendment of the self-assessment (by proceeding under s.149) is permissible; accordingly the appellant is entitled to pursue amendment of assessments as ordered.
The CESTAT allowed the appeal, setting aside the Commissioner (Appeals) order and restoring the Deputy Commissioner's directions permitting the appellant to seek amendment of Bills of Entry under s.149 of the Customs Act to claim the concessional Additional Duty under the notification dated 17.03.2012, subject to satisfaction of Condition No.16. The Tribunal held that, in light of authoritative SC pronouncements on analogous conditional exemptions and on the operation of s.27, the claim for refund or lower duty cannot be denied where statutory amendment of the self-assessment (by proceeding under s.149) is permissible; accordingly the appellant is entitled to pursue amendment of assessments as ordered.
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