Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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A remand by the Commissioner (Appeals) treating a Tribunal judgment as 'additional evidence' under Rule 5 was held unsustainable because judicial decisions do not constitute documentary or evidentiary material within the meaning of Rule 5 and related statutory definitions; that part of the impugned orders was set aside. Separately, where facts and legal questions were identical to a prior Tribunal decision which was affirmed by the Supreme Court, the appeals were to be decided on that binding precedent; consequently the imported LCD monitors were held classifiable under CTH 8528 5200 attracting IGST at 18% and the appeals were allowed.
A remand by the Commissioner (Appeals) treating a Tribunal judgment as 'additional evidence' under Rule 5 was held unsustainable because judicial decisions do not constitute documentary or evidentiary material within the meaning of Rule 5 and related statutory definitions; that part of the impugned orders was set aside. Separately, where facts and legal questions were identical to a prior Tribunal decision which was affirmed by the Supreme Court, the appeals were to be decided on that binding precedent; consequently the imported LCD monitors were held classifiable under CTH 8528 5200 attracting IGST at 18% and the appeals were allowed.
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