Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
CESTAT set aside the impugned order, finding non-application of mind and failure to consider technical submissions that showed the imported goods were copolymer and thus outside the notified scope for anti-dumping duty; the show-cause notice is restored and remanded to the original authority for fresh adjudication. The Tribunal held that self-assessment and RMS do not obviate the statutory obligation to reassess under sections 17(2)-(4) and to record a speaking order as required by section 17(5); any extended-period invocation and penalties under section 114A must be predicated on a valid reassessment of rate/value under section 28. The appeal is disposed by remand.
CESTAT set aside the impugned order, finding non-application of mind and failure to consider technical submissions that showed the imported goods were copolymer and thus outside the notified scope for anti-dumping duty; the show-cause notice is restored and remanded to the original authority for fresh adjudication. The Tribunal held that self-assessment and RMS do not obviate the statutory obligation to reassess under sections 17(2)-(4) and to record a speaking order as required by section 17(5); any extended-period invocation and penalties under section 114A must be predicated on a valid reassessment of rate/value under section 28. The appeal is disposed by remand.
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