Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Characterisation of Common Area Maintenance (CAM) charges as payments for services relating to upkeep, cleanliness, utilities and maintenance leads to their classification as contractual payments subject to TDS under Section 194C rather than as rent under Section 194I; the Tribunal applied this legal principle and deleted the assessment addition. The Tribunal relied on coordinate Bench precedents in the assessee's own case and noted that the High Court dismissed the Revenue's challenge to that line of decisions, reinforcing that CAM charges cannot be characterised as rent and that the Revenue's appeal must be dismissed for the year under review.
Characterisation of Common Area Maintenance (CAM) charges as payments for services relating to upkeep, cleanliness, utilities and maintenance leads to their classification as contractual payments subject to TDS under Section 194C rather than as rent under Section 194I; the Tribunal applied this legal principle and deleted the assessment addition. The Tribunal relied on coordinate Bench precedents in the assessee's own case and noted that the High Court dismissed the Revenue's challenge to that line of decisions, reinforcing that CAM charges cannot be characterised as rent and that the Revenue's appeal must be dismissed for the year under review.
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