Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The Appellant's classification of imported multimedia speakers under CTH 8518 was affirmed and the impugned reclassification to CTH 85279100 set aside; the CESTAT held that multimedia speakers with ancillary USB/SD/MMC playback and/or FM radio features fall within Chapter Heading 8518, consistent with prior tribunal and high court authorities, and that MRP-based valuation is inapplicable to such classification. Consequently, the assessment order ordering reclassification was held unsustainable, the assessment set aside, and the appeal allowed, resulting in confirmation of the Appellant's original tariff treatment and corresponding relief from the contested levy.
The Appellant's classification of imported multimedia speakers under CTH 8518 was affirmed and the impugned reclassification to CTH 85279100 set aside; the CESTAT held that multimedia speakers with ancillary USB/SD/MMC playback and/or FM radio features fall within Chapter Heading 8518, consistent with prior tribunal and high court authorities, and that MRP-based valuation is inapplicable to such classification. Consequently, the assessment order ordering reclassification was held unsustainable, the assessment set aside, and the appeal allowed, resulting in confirmation of the Appellant's original tariff treatment and corresponding relief from the contested levy.
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