Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
Classification of computer monitors hinged on their principal description and intended use; the tribunal accepted that monitors designed for computer use are distinguishable from TV/video monitors, affecting tariff treatment, and noted guidance from the Board on residuary entries. The tribunal held that where an importer discharged IGST at 18% by self-assessment, customs could not unilaterally revise that to 28% on reassessment, relying on prior precedent, and therefore set aside orders sustaining 28% IGST. The matter is remitted to the proper officer under section 17(5) of the Customs Act for fresh determination of consequential duty liability.
Classification of computer monitors hinged on their principal description and intended use; the tribunal accepted that monitors designed for computer use are distinguishable from TV/video monitors, affecting tariff treatment, and noted guidance from the Board on residuary entries. The tribunal held that where an importer discharged IGST at 18% by self-assessment, customs could not unilaterally revise that to 28% on reassessment, relying on prior precedent, and therefore set aside orders sustaining 28% IGST. The matter is remitted to the proper officer under section 17(5) of the Customs Act for fresh determination of consequential duty liability.
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