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...
Challenge concerned denial of tax deducted at source (TDS) credit where a third-party deductor failed to deposit tax, and maintainability of a writ on territorial grounds. Court held that territorial jurisdiction could not be defeated by a later transfer of the assessing authority and permitted the petition to proceed. On the substantive TDS issue, the court recognised that the assessee cannot be penalised for the deductors failure to deposit and quashed the intimation disallowing TDS credit; consequential recovery was declared illegal and a refund with applicable interest was directed.
Challenge concerned denial of tax deducted at source (TDS) credit where a third-party deductor failed to deposit tax, and maintainability of a writ on territorial grounds. Court held that territorial jurisdiction could not be defeated by a later transfer of the assessing authority and permitted the petition to proceed. On the substantive TDS issue, the court recognised that the assessee cannot be penalised for the deductors failure to deposit and quashed the intimation disallowing TDS credit; consequential recovery was declared illegal and a refund with applicable interest was directed.
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