Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Incomplete gold neck chains that had substantially acquired the form of finished neck chains were classifiable as articles of jewellery under Customs Tariff Item 7113 1990, not as gold in semi-manufactured form under Item 7108 1300. Applying Chapter Note 9(a) to Chapter 71 and Rule 2(a) of the General Rules for Interpretation, the Tribunal held that unfinished goods with the essential character of the finished article are to be classified as that finished article. Because the declared classification was accepted, the basis for confiscation under sections 111(d) and 111(m) failed, and the redemption fine and penalty were set aside.
Incomplete gold neck chains that had substantially acquired the form of finished neck chains were classifiable as articles of jewellery under Customs Tariff Item 7113 1990, not as gold in semi-manufactured form under Item 7108 1300. Applying Chapter Note 9(a) to Chapter 71 and Rule 2(a) of the General Rules for Interpretation, the Tribunal held that unfinished goods with the essential character of the finished article are to be classified as that finished article. Because the declared classification was accepted, the basis for confiscation under sections 111(d) and 111(m) failed, and the redemption fine and penalty were set aside.
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