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...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
An advance ruling application is not maintainable where the same classification question is already pending in the applicant's own case before customs appellate fora or a court. The Authority held that disputes concerning Lithium Ion Cells and related components were already pending, and rejected the attempt to distinguish the cells by intended end use because classification turns on the goods' nature, composition and technical characteristics unless the tariff entry requires otherwise. It also held that the statutory bar applies to intrinsically connected goods and that partial admission is not contemplated; the application was therefore rejected in toto, with liberty to file a fresh application limited to goods not hit by the bar.
An advance ruling application is not maintainable where the same classification question is already pending in the applicant's own case before customs appellate fora or a court. The Authority held that disputes concerning Lithium Ion Cells and related components were already pending, and rejected the attempt to distinguish the cells by intended end use because classification turns on the goods' nature, composition and technical characteristics unless the tariff entry requires otherwise. It also held that the statutory bar applies to intrinsically connected goods and that partial admission is not contemplated; the application was therefore rejected in toto, with liberty to file a fresh application limited to goods not hit by the bar.
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