Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Appeal concerns undervaluation and transaction value in customs; tribunal addressed admissibility of third-party documents and statements and the burden of proof on revenue to establish under-valuation using contemporaneous imports, finding reliance on common documentary evidence. A partners acceptance of undervaluation and payment of differential duty, interest and reduced penalty under statute was treated as corroborative, and earlier tribunal precedent affirmed by the Supreme Court was applied to the present matters. Consequentially the impugned order was set aside and both appeals were allowed with attendant benefits where applicable.
Appeal concerns undervaluation and transaction value in customs; tribunal addressed admissibility of third-party documents and statements and the burden of proof on revenue to establish under-valuation using contemporaneous imports, finding reliance on common documentary evidence. A partners acceptance of undervaluation and payment of differential duty, interest and reduced penalty under statute was treated as corroborative, and earlier tribunal precedent affirmed by the Supreme Court was applied to the present matters. Consequentially the impugned order was set aside and both appeals were allowed with attendant benefits where applicable.
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