Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
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