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 ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Departmental monetary thresholds under the National Litigation Policy apply to each appeal separately; the term "case" is to be read as each appeal being an individual case, so values of distinct appeals arising from a composite tribunal order cannot be aggregated to meet the filing limit. The High Court applied the departmental instruction and held that only one appeal (C.E.A.No.18 of 2025) met the prescribed monetary limit; the remaining departmental appeals were held not maintainable and dismissed for failure to satisfy the threshold.
Departmental monetary thresholds under the National Litigation Policy apply to each appeal separately; the term "case" is to be read as each appeal being an individual case, so values of distinct appeals arising from a composite tribunal order cannot be aggregated to meet the filing limit. The High Court applied the departmental instruction and held that only one appeal (C.E.A.No.18 of 2025) met the prescribed monetary limit; the remaining departmental appeals were held not maintainable and dismissed for failure to satisfy the threshold.
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