Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
CESTAT held that the concessional basic customs duty under Notification No. 57/2017-Cus. was available for the imported Cisco Catalyst 3850 Series Ethernet Switches because the denial rested on an earlier order that had already been set aside in a precedent on identical goods, later upheld by the Bombay High Court; the concession was therefore allowed for the three Bills of Entry actually covered by the appellate order. On maintainability, the Tribunal held that an appeal lies under Section 129A(1) only against an order of the Commissioner (Appeals) under Section 128A, and payment of duty under protest does not itself create an appealable order. As no appellate order existed for the remaining thirty-eight Bills of Entry, those appeals were dismissed as not maintainable.
CESTAT held that the concessional basic customs duty under Notification No. 57/2017-Cus. was available for the imported Cisco Catalyst 3850 Series Ethernet Switches because the denial rested on an earlier order that had already been set aside in a precedent on identical goods, later upheld by the Bombay High Court; the concession was therefore allowed for the three Bills of Entry actually covered by the appellate order. On maintainability, the Tribunal held that an appeal lies under Section 129A(1) only against an order of the Commissioner (Appeals) under Section 128A, and payment of duty under protest does not itself create an appealable order. As no appellate order existed for the remaining thirty-eight Bills of Entry, those appeals were dismissed as not maintainable.
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