Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Service tax demand was challenged on the ground that the Show Cause Notice issued solely on the basis of CBDT/Income Tax data lacked independent verification and breached principles of natural justice; consequently the demand was set aside. The failure to undertake mandatory pre-Show Cause Notice consultation for demands exceeding the prescribed threshold was held to render the notice legally unsustainable, resulting in quashing of demand. Because the substantive demand failed, interest, penalty and late fees linked to the alleged service tax liability were also held not leviable and were set aside.
Service tax demand was challenged on the ground that the Show Cause Notice issued solely on the basis of CBDT/Income Tax data lacked independent verification and breached principles of natural justice; consequently the demand was set aside. The failure to undertake mandatory pre-Show Cause Notice consultation for demands exceeding the prescribed threshold was held to render the notice legally unsustainable, resulting in quashing of demand. Because the substantive demand failed, interest, penalty and late fees linked to the alleged service tax liability were also held not leviable and were set aside.
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