Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Duty liability could not be fastened on the appellant merely as a purchaser of import licences when the licences were issued by the competent authority and were not forged, and there was a recorded finding that the appellant was not party to any fraud by the seller; consequently, the demand against the appellant was unsustainable. Statements recorded under section 108 of the Customs Act were not admissible/reliable in the absence of compliance with section 138B, which requires examination of the maker as a witness, a reasoned finding on admissibility, and an opportunity of cross-examination; hence the statements could not support the demand. The impugned adjudication order was set aside and the appeal was allowed. - CESTAT
Duty liability could not be fastened on the appellant merely as a purchaser of import licences when the licences were issued by the competent authority and were not forged, and there was a recorded finding that the appellant was not party to any fraud by the seller; consequently, the demand against the appellant was unsustainable. Statements recorded under section 108 of the Customs Act were not admissible/reliable in the absence of compliance with section 138B, which requires examination of the maker as a witness, a reasoned finding on admissibility, and an opportunity of cross-examination; hence the statements could not support the demand. The impugned adjudication order was set aside and the appeal was allowed. - CESTAT
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