Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Reliance on Bank Realisation Certificates and final commercial invoices must govern transaction value where parties contractually agree quality testing at discharge port and payment is realised, and such transaction value cannot be rejected absent specific grounds under Customs Valuation Rules; independent Chemical Examiner/CRCL moisture tests are inadmissible to fix exported quantity in an ad valorem regime. The adjudications and appellate confirmations ordering differential export duty or partial refund denial are set aside; matters are remitted for redetermination of assessable value based on BRC and final invoice and application of the uniform iron ore fine rate to the entire consignment, with any increased refund payable by the Department.
Reliance on Bank Realisation Certificates and final commercial invoices must govern transaction value where parties contractually agree quality testing at discharge port and payment is realised, and such transaction value cannot be rejected absent specific grounds under Customs Valuation Rules; independent Chemical Examiner/CRCL moisture tests are inadmissible to fix exported quantity in an ad valorem regime. The adjudications and appellate confirmations ordering differential export duty or partial refund denial are set aside; matters are remitted for redetermination of assessable value based on BRC and final invoice and application of the uniform iron ore fine rate to the entire consignment, with any increased refund payable by the Department.
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