Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Extended limitation under the proviso to section 28(1) of the Customs Act was held inapplicable to the differential duty demand because the imports were cleared in 2007-08 without valuation objection, and the investigation commenced nearly three years later without evidence of wilful misstatement or suppression with intent to evade duty. A statement recorded under section 108 admitting undervaluation and willingness to pay differential duty was treated as insufficient and not determinative, and mere undervaluation, absent material showing intent to evade, cannot justify the extended period. Consequently, the demand and valuation redetermination order were set aside and the appeal was allowed. - CESTAT
Extended limitation under the proviso to section 28(1) of the Customs Act was held inapplicable to the differential duty demand because the imports were cleared in 2007-08 without valuation objection, and the investigation commenced nearly three years later without evidence of wilful misstatement or suppression with intent to evade duty. A statement recorded under section 108 admitting undervaluation and willingness to pay differential duty was treated as insufficient and not determinative, and mere undervaluation, absent material showing intent to evade, cannot justify the extended period. Consequently, the demand and valuation redetermination order were set aside and the appeal was allowed. - CESTAT
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