Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
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