Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Re-determination of assessable value under customs valuation focuses on whether declared transaction value includes costs for delivery and whether rule 10 supplementation or surrogate valuation was justified. The analysis emphasises that declared price purporting to be CIF cannot be supplemented by loading costs under rule 10 absent evidence that such costs were excluded from the contracted price, and that dispute over origin does not ipso facto render shipment costs indeterminate. The absence of use of rule 7 and rule 8 procedures for identical or similar goods was criticised, and the tribunal found no legal basis for upward re-valuation, confiscation or penalties on the impugned facts, setting aside the order.
Re-determination of assessable value under customs valuation focuses on whether declared transaction value includes costs for delivery and whether rule 10 supplementation or surrogate valuation was justified. The analysis emphasises that declared price purporting to be CIF cannot be supplemented by loading costs under rule 10 absent evidence that such costs were excluded from the contracted price, and that dispute over origin does not ipso facto render shipment costs indeterminate. The absence of use of rule 7 and rule 8 procedures for identical or similar goods was criticised, and the tribunal found no legal basis for upward re-valuation, confiscation or penalties on the impugned facts, setting aside the order.
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