Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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An exemption notification that alters the aggregate duty payable is treated as directly and proximately relating to the rate of duty or value for assessment; applying the Direct and Proximate Relation Test, where a classification issue is accompanied by a claim under an exemption notification affecting duty/value, the exclusion from High Court appellate jurisdiction applies and the proper remedy is to the Supreme Court under Section 130E. Consequentially, appeals to the High Court were held not maintainable and the department may approach the Supreme Court.
An exemption notification that alters the aggregate duty payable is treated as directly and proximately relating to the rate of duty or value for assessment; applying the Direct and Proximate Relation Test, where a classification issue is accompanied by a claim under an exemption notification affecting duty/value, the exclusion from High Court appellate jurisdiction applies and the proper remedy is to the Supreme Court under Section 130E. Consequentially, appeals to the High Court were held not maintainable and the department may approach the Supreme Court.
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