Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Imported rotary gas meters were classified as gas meters under CTI 9028 10 00 because their essential function was custody transfer measurement of the total volume of gas passed through them, as shown by the product brochure, direct readout and buyer use. The Tribunal held that pressure or flow specifications did not change the instrument's character, so the alternative claim to exemption failed. The extended period of limitation could not be invoked because the documents were filed and the dispute arose from classification, not collusion, wilful misstatement or suppression of facts; the demand survived only for the normal period. Penalty under section 114A was also set aside for the same reason.
Imported rotary gas meters were classified as gas meters under CTI 9028 10 00 because their essential function was custody transfer measurement of the total volume of gas passed through them, as shown by the product brochure, direct readout and buyer use. The Tribunal held that pressure or flow specifications did not change the instrument's character, so the alternative claim to exemption failed. The extended period of limitation could not be invoked because the documents were filed and the dispute arose from classification, not collusion, wilful misstatement or suppression of facts; the demand survived only for the normal period. Penalty under section 114A was also set aside for the same reason.
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