Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
An F-card holder was recognised as entitled to practise before any Customs jurisdiction, and a communication clause restricting practice to a single division was set aside as lacking legal authority; that restriction is therefore invalidated. Deficiencies in the licence application identified by the licensing authority remain unaltered, and the applicant has undertaken to remedy those deficiencies, with resultant administrative compliance required. The matter was disposed and related miscellaneous petitions closed.
An F-card holder was recognised as entitled to practise before any Customs jurisdiction, and a communication clause restricting practice to a single division was set aside as lacking legal authority; that restriction is therefore invalidated. Deficiencies in the licence application identified by the licensing authority remain unaltered, and the applicant has undertaken to remedy those deficiencies, with resultant administrative compliance required. The matter was disposed and related miscellaneous petitions closed.
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