Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
After interception of goods in transit, the Court held that the authorities could not bypass the detention and seizure process under section 129 and proceed straight to confiscation under section 130 by issuing Form GST MOV-10. It applied its earlier Gujarat HC decision that sections 129 and 130 operate in distinct fields, and that confiscation under section 130 is relevant only where intention to evade tax is involved. Because proceedings had been initiated under section 129 but were then converted directly into confiscation proceedings, the notice and consequential action were unsustainable and were quashed.
After interception of goods in transit, the Court held that the authorities could not bypass the detention and seizure process under section 129 and proceed straight to confiscation under section 130 by issuing Form GST MOV-10. It applied its earlier Gujarat HC decision that sections 129 and 130 operate in distinct fields, and that confiscation under section 130 is relevant only where intention to evade tax is involved. Because proceedings had been initiated under section 129 but were then converted directly into confiscation proceedings, the notice and consequential action were unsustainable and were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
