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...
Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed.
Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed.
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