Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
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...
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The article addresses misdeclaration and classification of imported batteries, finding the product description accurate and classification as CTH 85076000/85078000 correct. It reasons that invocation of the extended limitation period requires misdeclaration of description; absent dishonest misdescription or intent to evade duty, extended limitation is inapplicable and penalties imposed under customs penalty provisions cannot be sustained. The piece emphasises that a later departmental reclassification of an import declaration does not itself attract penal consequences where full and correct particulars were furnished.
The article addresses misdeclaration and classification of imported batteries, finding the product description accurate and classification as CTH 85076000/85078000 correct. It reasons that invocation of the extended limitation period requires misdeclaration of description; absent dishonest misdescription or intent to evade duty, extended limitation is inapplicable and penalties imposed under customs penalty provisions cannot be sustained. The piece emphasises that a later departmental reclassification of an import declaration does not itself attract penal consequences where full and correct particulars were furnished.
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