Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
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