Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Appellate recourse remained available where a superior officer had assumed functions ordinarily exercised by the proper officer, because such assumption did not extinguish the normal appeal mechanism. The Tribunal further held that the imported goods were not shown to fall within the Steel and Steel Products (Quality Control) Order, 2020 entries requiring BIS certification, so confiscation under section 111(d) for breach of import prohibition could not stand. Misdescription was also not established, as the goods remained classifiable under the same tariff item and the record did not prove intent to evade duty. The declared transaction value could not be rejected without a lawful rule 12 basis and sequential valuation under the valuation rules, so enhancement was unsustainable.
Appellate recourse remained available where a superior officer had assumed functions ordinarily exercised by the proper officer, because such assumption did not extinguish the normal appeal mechanism. The Tribunal further held that the imported goods were not shown to fall within the Steel and Steel Products (Quality Control) Order, 2020 entries requiring BIS certification, so confiscation under section 111(d) for breach of import prohibition could not stand. Misdescription was also not established, as the goods remained classifiable under the same tariff item and the record did not prove intent to evade duty. The declared transaction value could not be rejected without a lawful rule 12 basis and sequential valuation under the valuation rules, so enhancement was unsustainable.
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