Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The Tribunal held that the extended period of limitation was not available for a customs demand raised about four years after clearance, because the record showed a consistent earlier and later classification of the same goods without objection and supported a bona fide belief by the importer. It further held that non-imposition of penalty under Section 114AA did not, by itself, mean there was no suppression. Finding no misdeclaration or suppression on the facts, the Tribunal set aside the impugned order as time-barred and allowed the appeal solely on limitation, leaving the classification dispute undecided.
The Tribunal held that the extended period of limitation was not available for a customs demand raised about four years after clearance, because the record showed a consistent earlier and later classification of the same goods without objection and supported a bona fide belief by the importer. It further held that non-imposition of penalty under Section 114AA did not, by itself, mean there was no suppression. Finding no misdeclaration or suppression on the facts, the Tribunal set aside the impugned order as time-barred and allowed the appeal solely on limitation, leaving the classification dispute undecided.
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