Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Rule 2(a) of the General Rules for Interpretation applies only where imported goods, as presented, already have the essential character of the complete article. On the facts described, fragmented components were imported in multiple consignments, critical parts such as batteries were absent from the subject shipments, and the Department could not establish consignment-wise correlation showing a complete electric vehicle; reclassification as CKD e-bikes under heading 8711 was therefore unsustainable. The extended limitation period was also unavailable because the dispute was one of classification, the imports were within departmental knowledge, and no fraud or suppression was shown. Confiscation, redemption fine, and penalties failed with the merits and limitation challenge.
Rule 2(a) of the General Rules for Interpretation applies only where imported goods, as presented, already have the essential character of the complete article. On the facts described, fragmented components were imported in multiple consignments, critical parts such as batteries were absent from the subject shipments, and the Department could not establish consignment-wise correlation showing a complete electric vehicle; reclassification as CKD e-bikes under heading 8711 was therefore unsustainable. The extended limitation period was also unavailable because the dispute was one of classification, the imports were within departmental knowledge, and no fraud or suppression was shown. Confiscation, redemption fine, and penalties failed with the merits and limitation challenge.
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