Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Fees collected by a State forest officer in the course of conservation and regulation of forest access were statutory levies collected in an official capacity and credited to the State's consolidated fund. Because the activity was a sovereign governmental function, it did not constitute taxable Tour Operator service under the Finance Act, 1994, and the officer was not liable for service tax, interest or penalty. The levy of service tax on income arising from State functions was also beyond the department's proper reach, and proceedings against the officer acting only in his official capacity were misconceived. The Tribunal's order was left undisturbed and the appeals were dismissed.
Fees collected by a State forest officer in the course of conservation and regulation of forest access were statutory levies collected in an official capacity and credited to the State's consolidated fund. Because the activity was a sovereign governmental function, it did not constitute taxable Tour Operator service under the Finance Act, 1994, and the officer was not liable for service tax, interest or penalty. The levy of service tax on income arising from State functions was also beyond the department's proper reach, and proceedings against the officer acting only in his official capacity were misconceived. The Tribunal's order was left undisturbed and the appeals were dismissed.
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