Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
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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