Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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.
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