Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar "address errors" could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. - HC
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar "address errors" could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. - HC
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