Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
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