RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Transaction value could not be rejected solely on the basis of statements recorded under section 108 of the Customs Act when the mandatory procedure under section 138B was not followed. The Tribunal held that such statements become evidentiary only after the maker is examined before the adjudicating authority, admissibility is considered, and the affected party is given cross-examination. As the Commissioner (Appeals) relied only on untested statements of the appellant, the high seas seller and other importers, no reliance could be placed on them and the impugned order was set aside.
Transaction value could not be rejected solely on the basis of statements recorded under section 108 of the Customs Act when the mandatory procedure under section 138B was not followed. The Tribunal held that such statements become evidentiary only after the maker is examined before the adjudicating authority, admissibility is considered, and the affected party is given cross-examination. As the Commissioner (Appeals) relied only on untested statements of the appellant, the high seas seller and other importers, no reliance could be placed on them and the impugned order was set aside.
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