Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Imported fabric was classified as polyester cut pile fabric on the basis of the Textile Committee report and the importer's own manufacturing descriptions showing loops cut to form pile. In the absence of any contrary test report, there was no reason to reject the expert report or require a retest, and the importer had no right to dictate the mode of testing. The reclassification and consequential duty demand on both Bills of Entry were sustained. On penalty, the tribunal held that the mandatory penalty equal to duty under section 114A had been omitted for one Bill of Entry, so the order required modification to extend the penalty to the additional differential duty.
Imported fabric was classified as polyester cut pile fabric on the basis of the Textile Committee report and the importer's own manufacturing descriptions showing loops cut to form pile. In the absence of any contrary test report, there was no reason to reject the expert report or require a retest, and the importer had no right to dictate the mode of testing. The reclassification and consequential duty demand on both Bills of Entry were sustained. On penalty, the tribunal held that the mandatory penalty equal to duty under section 114A had been omitted for one Bill of Entry, so the order required modification to extend the penalty to the additional differential duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
