International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
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...
Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT
Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT
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