Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Imported chocolate flavour was held not classifiable under Customs Tariff Heading 18069090 because Heading 1806 and its Chapter Notes apply to food preparations containing cocoa, whereas the goods were natural flavouring substances intended to be added to food and not direct food consumption. On that basis, reclassification to the residuary cocoa-based entry was unsustainable. The Tribunal also found no suppression where the Bill of Entry disclosed full import details, so RMS clearance alone could not justify invocation of the extended limitation period. The demand was therefore time-barred and the impugned order was set aside.
Imported chocolate flavour was held not classifiable under Customs Tariff Heading 18069090 because Heading 1806 and its Chapter Notes apply to food preparations containing cocoa, whereas the goods were natural flavouring substances intended to be added to food and not direct food consumption. On that basis, reclassification to the residuary cocoa-based entry was unsustainable. The Tribunal also found no suppression where the Bill of Entry disclosed full import details, so RMS clearance alone could not justify invocation of the extended limitation period. The demand was therefore time-barred and the impugned order was set aside.
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