Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Dispute concerns proper interest computation on delayed service tax where the question was which entry in Notification No.13/2016 applies; tribunal held that, because the appellant used cum-tax pricing and did not segregate tax from gross receipts, the liability is a plain short-payment covered by serial no.2 of the Notification rather than serial no.1, and the interest must be calculated accordingly. The demand was not framed under the special provision for reassessment and was issued under the general interest provision. Having paid tax, most interest and a reduced penalty within 30 days, the appellant qualified for the mitigation under the penalty provision and the impugned demand was set aside and appeal allowed.
Dispute concerns proper interest computation on delayed service tax where the question was which entry in Notification No.13/2016 applies; tribunal held that, because the appellant used cum-tax pricing and did not segregate tax from gross receipts, the liability is a plain short-payment covered by serial no.2 of the Notification rather than serial no.1, and the interest must be calculated accordingly. The demand was not framed under the special provision for reassessment and was issued under the general interest provision. Having paid tax, most interest and a reduced penalty within 30 days, the appellant qualified for the mitigation under the penalty provision and the impugned demand was set aside and appeal allowed.
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