International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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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