Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Where an importer receives the show cause notice and relied-upon documents but files no reply, does not attend personal hearing, and seeks adjudication on the basis of available records, the adjudicating authority may rely on the admissions already made. The appellant only objected to inclusion of inland haulage charges, and that objection was accepted; the remaining allegations on undervaluation and redetermination of transaction value were not contested. The Tribunal upheld the Commissioner (Appeals), applying the rule that admitted facts need not be proved, and found no basis to reopen the merits. The appeal was dismissed.
Where an importer receives the show cause notice and relied-upon documents but files no reply, does not attend personal hearing, and seeks adjudication on the basis of available records, the adjudicating authority may rely on the admissions already made. The appellant only objected to inclusion of inland haulage charges, and that objection was accepted; the remaining allegations on undervaluation and redetermination of transaction value were not contested. The Tribunal upheld the Commissioner (Appeals), applying the rule that admitted facts need not be proved, and found no basis to reopen the merits. The appeal was dismissed.
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