Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
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For IGST classification, the tariff heading used in the rate notification was treated as inseparably linked to the goods description, so the Department could not shift the goods to a residual entry without first challenging the importer's self-assessed classification under heading 8432. As the show cause notice did not seek reclassification or dispute that classification, a higher IGST demand under the residual serial could not be sustained and the appellate remand for fresh adjudication was unwarranted. The Tribunal also held that the extended limitation period was unavailable because the notice did not establish wilful misstatement, collusion or suppression of facts. The remand was set aside and the order dropping the demand was restored.
For IGST classification, the tariff heading used in the rate notification was treated as inseparably linked to the goods description, so the Department could not shift the goods to a residual entry without first challenging the importer's self-assessed classification under heading 8432. As the show cause notice did not seek reclassification or dispute that classification, a higher IGST demand under the residual serial could not be sustained and the appellate remand for fresh adjudication was unwarranted. The Tribunal also held that the extended limitation period was unavailable because the notice did not establish wilful misstatement, collusion or suppression of facts. The remand was set aside and the order dropping the demand was restored.
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