Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Demand of differential customs duty was examined on the dominant issue whether it can be fastened "jointly and severally" on more than one person for mis-declared imports, consistent with Article 265 requiring levy and collection only by authority of law. Relying on the principle that a taxing statute must clearly specify the taxable event, liable person, rate and measure, the tribunal held that joint and several recovery must be traceable to a specific statutory provision; while primary liability lies on the importer under s.28, s.147 permits recovery from an authorised agent in defined circumstances. The matter was remanded for de novo adjudication on applicability of such authority. - CESTAT
Demand of differential customs duty was examined on the dominant issue whether it can be fastened "jointly and severally" on more than one person for mis-declared imports, consistent with Article 265 requiring levy and collection only by authority of law. Relying on the principle that a taxing statute must clearly specify the taxable event, liable person, rate and measure, the tribunal held that joint and several recovery must be traceable to a specific statutory provision; while primary liability lies on the importer under s.28, s.147 permits recovery from an authorised agent in defined circumstances. The matter was remanded for de novo adjudication on applicability of such authority. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
