Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
In determining whether the importer's advertisement and sales promotion expenditure could be added to assessable value under Rule 10(1)(e) of the 2007 Customs Valuation Rules, it was held that statements recorded under s.108 could not be relied upon because the mandatory procedure under s.138B was not followed, vitiating their evidentiary use. On merits, the marketing-support clause and first-year discount did not establish that any discount or promotional spend was a condition of sale or an amount paid/payable to the seller; the expenses were incurred on the importer's own account and were therefore not includible in assessable value. The demand of differential duty with interest and penalty was set aside and the appeal was allowed with consequential relief. - CESTAT
In determining whether the importer's advertisement and sales promotion expenditure could be added to assessable value under Rule 10(1)(e) of the 2007 Customs Valuation Rules, it was held that statements recorded under s.108 could not be relied upon because the mandatory procedure under s.138B was not followed, vitiating their evidentiary use. On merits, the marketing-support clause and first-year discount did not establish that any discount or promotional spend was a condition of sale or an amount paid/payable to the seller; the expenses were incurred on the importer's own account and were therefore not includible in assessable value. The demand of differential duty with interest and penalty was set aside and the appeal was allowed with consequential relief. - CESTAT
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