Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a protective pre-deposit. The matter was remitted to the proper authority to pass a fresh order on merits, conditional upon deposit of 25% of the disputed tax in cash through the electronic cash ledger within 30 days, and the writ was disposed accordingly - HC
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a protective pre-deposit. The matter was remitted to the proper authority to pass a fresh order on merits, conditional upon deposit of 25% of the disputed tax in cash through the electronic cash ledger within 30 days, and the writ was disposed accordingly - HC
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