Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
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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