Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief.
Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
