Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
