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...
Declared value of second-hand imported machinery could not be enhanced merely because the Load Port Chartered Engineer's certificate omitted the year of manufacture. The Tribunal found that the importer had produced a valid Load Port certificate and that the goods were consistently identified as used, un-reconditioned machinery, with no dispute on their nature or particulars. Because the Board circular contemplated reliance on a local Chartered Engineer's certificate only where a proper Load Port certificate was absent, rejection of the declared transaction value was unjustified. Redetermination based solely on the local certificate was therefore untenable, and the enhanced valuation was set aside.
Declared value of second-hand imported machinery could not be enhanced merely because the Load Port Chartered Engineer's certificate omitted the year of manufacture. The Tribunal found that the importer had produced a valid Load Port certificate and that the goods were consistently identified as used, un-reconditioned machinery, with no dispute on their nature or particulars. Because the Board circular contemplated reliance on a local Chartered Engineer's certificate only where a proper Load Port certificate was absent, rejection of the declared transaction value was unjustified. Redetermination based solely on the local certificate was therefore untenable, and the enhanced valuation was set aside.
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