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...
CESTAT considered whether payments to a foreign supplier's local agent and linked product support/service payments form part of assessable transaction value under the Customs Valuation Rules, applying the transaction value and arm's length principles and Rule 9(1)(e). The tribunal upheld the adjudicating authority's factual findings on valuation and declined Revenue's challenge for lack of fresh specifics, while exercising discretion under the Customs Act to substantially reduce the penalty under the discretionary penalty provision given mitigating factors including ongoing Supreme Court litigation and public sector status; appeal by Revenue dismissed and importer appeal partly allowed.
CESTAT considered whether payments to a foreign supplier's local agent and linked product support/service payments form part of assessable transaction value under the Customs Valuation Rules, applying the transaction value and arm's length principles and Rule 9(1)(e). The tribunal upheld the adjudicating authority's factual findings on valuation and declined Revenue's challenge for lack of fresh specifics, while exercising discretion under the Customs Act to substantially reduce the penalty under the discretionary penalty provision given mitigating factors including ongoing Supreme Court litigation and public sector status; appeal by Revenue dismissed and importer appeal partly allowed.
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