Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Goods falling under sub-heading 16010000 were outside Notification No. 125/2011-Cus. because the annexure expressly excluded heading/sub-heading 160100, so the original exemption claim failed. The alternate claim under Notification No. 26/2000-Cus. was also rejected because a conditional exemption required supporting documents, and new material could not be introduced for the first time in appeal without compliance with the procedure for additional evidence under Rule 23. The limitation objection was denied as the one-year period under Section 28 of the Customs Act ran from the end of the month of filing of the bill of entry, making the demand notice timely.
Goods falling under sub-heading 16010000 were outside Notification No. 125/2011-Cus. because the annexure expressly excluded heading/sub-heading 160100, so the original exemption claim failed. The alternate claim under Notification No. 26/2000-Cus. was also rejected because a conditional exemption required supporting documents, and new material could not be introduced for the first time in appeal without compliance with the procedure for additional evidence under Rule 23. The limitation objection was denied as the one-year period under Section 28 of the Customs Act ran from the end of the month of filing of the bill of entry, making the demand notice timely.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
