Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Whether milestone payments constituted "fees for technical services" under Article 12(4) of the India-Germany DTAA: Tribunal found that milestone deliverables (organizational diagrams, work programmes, quality assurance plans, preliminary system design) were preparatory, non-independent steps integral to supply, installation and maintenance of rolling stock and did not amount to managerial, technical or consultancy services within Article 12(4); accordingly payments for Milestones A1, A3, A5 and A10 are not taxable as FTS. Charging of interest under section 234B: applying the Supreme Court's ruling on the prospective operation of the proviso to section 209(1), no interest under section 234B was chargeable for AY 2008-09. - ITAT
Whether milestone payments constituted "fees for technical services" under Article 12(4) of the India-Germany DTAA: Tribunal found that milestone deliverables (organizational diagrams, work programmes, quality assurance plans, preliminary system design) were preparatory, non-independent steps integral to supply, installation and maintenance of rolling stock and did not amount to managerial, technical or consultancy services within Article 12(4); accordingly payments for Milestones A1, A3, A5 and A10 are not taxable as FTS. Charging of interest under section 234B: applying the Supreme Court's ruling on the prospective operation of the proviso to section 209(1), no interest under section 234B was chargeable for AY 2008-09. - ITAT
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