Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
The HC upheld the tribunal's rejection of limitation, holding that the cause of action arose when the additional cost crossed the contractual threshold and the claim was thereafter pursued through the contractual mechanism and arbitration. However, it set aside the award for patent illegality and want of reasons because the claimant produced no evidence of actual tax payment at the enhanced rates, no proof of the contractual annual deduction, and a claim statement could not itself prove the claim. The tribunal also failed to consider the material defence that service tax was not leviable under the relied-upon notifications, rendering the award unreasoned and unsustainable.
The HC upheld the tribunal's rejection of limitation, holding that the cause of action arose when the additional cost crossed the contractual threshold and the claim was thereafter pursued through the contractual mechanism and arbitration. However, it set aside the award for patent illegality and want of reasons because the claimant produced no evidence of actual tax payment at the enhanced rates, no proof of the contractual annual deduction, and a claim statement could not itself prove the claim. The tribunal also failed to consider the material defence that service tax was not leviable under the relied-upon notifications, rendering the award unreasoned and unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
