Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Conversion of imported manganese ore into concentrates was treated as manufacture under the relevant statutory definition and the Chapter Note deeming provision, leading to classification as manganese concentrates under Chapter Heading 2602 and denial of exemption from countervailing duty on import. The Tribunal applied precedents holding that screening, sizing and crushing of ROM ore producing concentrates creates distinct excisable goods under the HSN explanation, and therefore exemption at import is not available. Separately, statutory liability for interest on delayed payment of duty was affirmed, requiring payment of applicable interest.
Conversion of imported manganese ore into concentrates was treated as manufacture under the relevant statutory definition and the Chapter Note deeming provision, leading to classification as manganese concentrates under Chapter Heading 2602 and denial of exemption from countervailing duty on import. The Tribunal applied precedents holding that screening, sizing and crushing of ROM ore producing concentrates creates distinct excisable goods under the HSN explanation, and therefore exemption at import is not available. Separately, statutory liability for interest on delayed payment of duty was affirmed, requiring payment of applicable interest.
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