Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
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CESTAT dismissed the revenue's appeal and directed refund/relief to the importer. The Tribunal held that the notification imposing anti-dumping duty was previously set aside by CESTAT and, even if the revenue's grounds were accepted, s.9A(5) of the Customs Tariff Act, 1975 terminates an anti-dumping duty five years after imposition unless validly extended. No valid subsequent notification extending Notification No.12/2010-ADD beyond 19.02.2015 was produced; consequently anti-dumping duty under that notification could not lawfully be levied on imports entered under B/E dated 13.06.2017. The appeal lacked merit and was dismissed.
CESTAT dismissed the revenue's appeal and directed refund/relief to the importer. The Tribunal held that the notification imposing anti-dumping duty was previously set aside by CESTAT and, even if the revenue's grounds were accepted, s.9A(5) of the Customs Tariff Act, 1975 terminates an anti-dumping duty five years after imposition unless validly extended. No valid subsequent notification extending Notification No.12/2010-ADD beyond 19.02.2015 was produced; consequently anti-dumping duty under that notification could not lawfully be levied on imports entered under B/E dated 13.06.2017. The appeal lacked merit and was dismissed.
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