Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Anti-dumping duty on imported sodium tri-poly phosphate could apply only to STPP other than food grade after the corrigendum, so the Revenue had to prove with cogent evidence that the goods were not food grade. The Tribunal held that the test material was inconclusive: the FSSAI-backed report and no-objection certificate supported food-grade classification, while the Department's laboratory evidence did not definitively exclude food grade and required further tests. As chargeability had not been established, misdeclaration was not proved and the confiscation and penalties based on that allegation could not stand. The goods were treated as food grade STPP, and the duty demand, confiscation, and penalties were set aside.
Anti-dumping duty on imported sodium tri-poly phosphate could apply only to STPP other than food grade after the corrigendum, so the Revenue had to prove with cogent evidence that the goods were not food grade. The Tribunal held that the test material was inconclusive: the FSSAI-backed report and no-objection certificate supported food-grade classification, while the Department's laboratory evidence did not definitively exclude food grade and required further tests. As chargeability had not been established, misdeclaration was not proved and the confiscation and penalties based on that allegation could not stand. The goods were treated as food grade STPP, and the duty demand, confiscation, and penalties were set aside.
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