Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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Determination of export duty hinges on validity of re-test results and reliance on laboratory reports; the tribunal accepted that a subsequent re-test produced lower Fe content (55.6%) and noted discharge port sampling at 57.2% upon which transaction value was based, concluding lower authorities properly examined factual evidence and testing competence and need not be disturbed. The decision upholds reliance on the competent laboratory re-test over earlier reports, confirms acceptance of invoice value tied to discharge port Fe content, and dismisses the revenue appeal, leaving the provisional assessment and final factual findings intact.
Determination of export duty hinges on validity of re-test results and reliance on laboratory reports; the tribunal accepted that a subsequent re-test produced lower Fe content (55.6%) and noted discharge port sampling at 57.2% upon which transaction value was based, concluding lower authorities properly examined factual evidence and testing competence and need not be disturbed. The decision upholds reliance on the competent laboratory re-test over earlier reports, confirms acceptance of invoice value tied to discharge port Fe content, and dismisses the revenue appeal, leaving the provisional assessment and final factual findings intact.
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