Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Page of 4819
Press 'Enter' after typing page number.
6361 to 6380 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A vehicle manufactured in April 2008, registered in the United Kingdom before import, was treated as a new car because the foreign registration was only a technical requirement for movement from the showroom to the port. Applying CBEC Circular No. 1/2005-Customs and the ruling in Rahul Bhandare, CESTAT held that the concessional benefit under Notification No. 21/2002-Cus. was rightly extended. Once the import was accepted as that of a new car, confiscation-related proceedings against the vehicle could not survive, and the redemption fine under section 125 was deleted.
A vehicle manufactured in April 2008, registered in the United Kingdom before import, was treated as a new car because the foreign registration was only a technical requirement for movement from the showroom to the port. Applying CBEC Circular No. 1/2005-Customs and the ruling in Rahul Bhandare, CESTAT held that the concessional benefit under Notification No. 21/2002-Cus. was rightly extended. Once the import was accepted as that of a new car, confiscation-related proceedings against the vehicle could not survive, and the redemption fine under section 125 was deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
