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...
Classification turns on the functional capability of facsimile machines to connect to an Automatic Data Processing machine or network; the Department bears the burden of adducing technical evidence to support an adverse tariff entry and failed to do so, so the importer's classification under CTH 8443 3260 was accepted. An adverse departmental circular cannot be given retrospective effect when it operates against an importer; prospective application was required. Where classification is a bona fide interpretation without suppression or willful misstatement, extended limitation and penalty are not sustainable, and the demand and penalty were set aside.
Classification turns on the functional capability of facsimile machines to connect to an Automatic Data Processing machine or network; the Department bears the burden of adducing technical evidence to support an adverse tariff entry and failed to do so, so the importer's classification under CTH 8443 3260 was accepted. An adverse departmental circular cannot be given retrospective effect when it operates against an importer; prospective application was required. Where classification is a bona fide interpretation without suppression or willful misstatement, extended limitation and penalty are not sustainable, and the demand and penalty were set aside.
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