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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CESTAT allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The Tribunal held the adjudicating authority erred procedurally by relying on a chartered engineer's report without allowing cross-examination, and there was no admissible evidence that the appellant imported complete CKD/SKD e-rickshaws; therefore classification as parts only (CTH 8708) stood. The invocation of extended limitation failed for want of a finding of deliberate suppression to evade duty. Consequential findings of confiscation and imposition of penalties under the Customs Act (including on the appellant's MD and the CHA and its G-card holder) were unsustainable and were quashed.
CESTAT allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The Tribunal held the adjudicating authority erred procedurally by relying on a chartered engineer's report without allowing cross-examination, and there was no admissible evidence that the appellant imported complete CKD/SKD e-rickshaws; therefore classification as parts only (CTH 8708) stood. The invocation of extended limitation failed for want of a finding of deliberate suppression to evade duty. Consequential findings of confiscation and imposition of penalties under the Customs Act (including on the appellant's MD and the CHA and its G-card holder) were unsustainable and were quashed.
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