Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Refusal to convert shipping bills from drawback to DFIA was held unsustainable because an earlier appellate order had already directed conversion for all remaining shipping bills, causing the Commissioner's subsequent order allowing conversion for three years to merge with that appellate determination; the Revenue, having participated earlier, was barred from reopening the issue by res judicata. The restriction relied on under Circular No. 36/2010-Cus. was treated as inconsistent with s.149 of the Customs Act as held in prior judicial decisions, supporting validity of conversion. Consequently, conversion for the three-year period was upheld and the Revenue's appeal was dismissed. -CESTAT
Refusal to convert shipping bills from drawback to DFIA was held unsustainable because an earlier appellate order had already directed conversion for all remaining shipping bills, causing the Commissioner's subsequent order allowing conversion for three years to merge with that appellate determination; the Revenue, having participated earlier, was barred from reopening the issue by res judicata. The restriction relied on under Circular No. 36/2010-Cus. was treated as inconsistent with s.149 of the Customs Act as held in prior judicial decisions, supporting validity of conversion. Consequently, conversion for the three-year period was upheld and the Revenue's appeal was dismissed. -CESTAT
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