Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Freight and insurance were held includible in the assessable value under Rule 10(2) because the importer failed to produce clear documentary proof that the FOB price already covered transportation and insurance up to importation; oral assertion alone was insufficient, and the invoice terms supported the Revenue's case. However, the demand was barred by limitation because the importer had disclosed the invoiced value and the treatment of freight and insurance in the bill of entry and supporting documents, so suppression or wilful misstatement was not proved. The Tribunal applied the principle that suppression requires a positive, deliberate act and treated the dispute as revenue neutral, allowing the appeal on limitation and setting aside the duty, interest and penalty.
Freight and insurance were held includible in the assessable value under Rule 10(2) because the importer failed to produce clear documentary proof that the FOB price already covered transportation and insurance up to importation; oral assertion alone was insufficient, and the invoice terms supported the Revenue's case. However, the demand was barred by limitation because the importer had disclosed the invoiced value and the treatment of freight and insurance in the bill of entry and supporting documents, so suppression or wilful misstatement was not proved. The Tribunal applied the principle that suppression requires a positive, deliberate act and treated the dispute as revenue neutral, allowing the appeal on limitation and setting aside the duty, interest and penalty.
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