Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Imported marketing services received from abroad were held taxable under reverse charge where the appellant had already admitted the commission-based service tax liability and paid tax with interest before notice, so that demand was sustained. Separate bonus payments under a share purchase agreement were treated as consideration for continued marketing and business promotion services, not as part of the share purchase price, because they were contingent on managerial performance and turnover conditions; that demand was also upheld as Business Auxiliary Service. The Tribunal further found suppression of facts from the department, so the extended period of limitation applied. Penalty under Section 78 was reduced to the amount relating to the bonus payment demand, and penalty under Section 77 was set aside.
Imported marketing services received from abroad were held taxable under reverse charge where the appellant had already admitted the commission-based service tax liability and paid tax with interest before notice, so that demand was sustained. Separate bonus payments under a share purchase agreement were treated as consideration for continued marketing and business promotion services, not as part of the share purchase price, because they were contingent on managerial performance and turnover conditions; that demand was also upheld as Business Auxiliary Service. The Tribunal further found suppression of facts from the department, so the extended period of limitation applied. Penalty under Section 78 was reduced to the amount relating to the bonus payment demand, and penalty under Section 77 was set aside.
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