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...
Verification showed the seized jewellery were not held as benami by the alleged benamidar; subsequent provenance submissions and disclosures were accepted as genuine, including aggregate disclosure by the related person of funds and sales proceeds. The Tribunal applied provenance and verification evidence to reject the benami characterisation and held that the provisional attachment under the PBPTA could not be sustained; accordingly the attachment was set aside and the appeal allowed.
Verification showed the seized jewellery were not held as benami by the alleged benamidar; subsequent provenance submissions and disclosures were accepted as genuine, including aggregate disclosure by the related person of funds and sales proceeds. The Tribunal applied provenance and verification evidence to reject the benami characterisation and held that the provisional attachment under the PBPTA could not be sustained; accordingly the attachment was set aside and the appeal allowed.
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