Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Differential customs duty could not be demanded on imported watches merely because authorised dealers later revised the retail sale price after clearance. The Tribunal held that the importer had declared the RSP at import, paid duty on that basis, and the goods were finally assessed without provisional assessment or user conditions; in the absence of evidence that the importer itself altered the RSP or knew of the later revision, rule 5 of the 2008 Rules was wrongly applied to an importer. The director's section 108 statement was also found irrelevant without compliance with section 138B. As the duty demand failed, the penalty under section 114A was also set aside.
Differential customs duty could not be demanded on imported watches merely because authorised dealers later revised the retail sale price after clearance. The Tribunal held that the importer had declared the RSP at import, paid duty on that basis, and the goods were finally assessed without provisional assessment or user conditions; in the absence of evidence that the importer itself altered the RSP or knew of the later revision, rule 5 of the 2008 Rules was wrongly applied to an importer. The director's section 108 statement was also found irrelevant without compliance with section 138B. As the duty demand failed, the penalty under section 114A was also set aside.
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