Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
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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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TaxTMI 
TaxTMI 
of 4897 
