Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Whether respondent violated Section 171 by not passing on GST rate reduction: Section 171 requires commensurate reduction in the all-inclusive price and state cinema regulatory ceilings or tariffs cannot justify retaining tax benefit; finding: respondent contravened Section 171 and profiteered Rs. 11,88,482 (outcome). Whether remittance of GST to the exchequer negates profiteering: statutory scheme treats consumer detriment as the test regardless of remittance; finding: GST remitted does not excuse non-passing and is included in profiteered amount (outcome). Interest and penalty: interest limited prospectively to 28.06.2019-30.06.2019 and waived in discretion; no penalty under Section 171(3A) as provision post-dates violation period (outcome). - AT
Whether respondent violated Section 171 by not passing on GST rate reduction: Section 171 requires commensurate reduction in the all-inclusive price and state cinema regulatory ceilings or tariffs cannot justify retaining tax benefit; finding: respondent contravened Section 171 and profiteered Rs. 11,88,482 (outcome). Whether remittance of GST to the exchequer negates profiteering: statutory scheme treats consumer detriment as the test regardless of remittance; finding: GST remitted does not excuse non-passing and is included in profiteered amount (outcome). Interest and penalty: interest limited prospectively to 28.06.2019-30.06.2019 and waived in discretion; no penalty under Section 171(3A) as provision post-dates violation period (outcome). - AT
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