Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Imported petroleum product once cleared as condensate on chemical testing and supporting certificates could not be reclassified as light oil unless the department discharged the burden of proving that the exact Chapter Note test was met. The Tribunal held that the departmental material did not satisfy the requirement of 90% or more distillation at 210 C, and no basis was shown to reject the original load port report; the proposed reclassification therefore failed. It further held that revenue neutrality, because the importer was also entitled to credit of any higher duty, indicated absence of intent to evade, and the demand, confiscation and penalties were not sustainable.
Imported petroleum product once cleared as condensate on chemical testing and supporting certificates could not be reclassified as light oil unless the department discharged the burden of proving that the exact Chapter Note test was met. The Tribunal held that the departmental material did not satisfy the requirement of 90% or more distillation at 210 C, and no basis was shown to reject the original load port report; the proposed reclassification therefore failed. It further held that revenue neutrality, because the importer was also entitled to credit of any higher duty, indicated absence of intent to evade, and the demand, confiscation and penalties were not sustainable.
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