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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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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