Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Mandarin frozen concentrate was held classifiable under the residuary citrus juice entry 2009 39 00, because the tariff scheme distinguishes mandarins from oranges and the specific heading for orange juice cannot be extended by common parlance or trade descriptions to cover mandarin juice. The Tribunal found that HSN guidance and the statutory structure prevailed over website material, end-use and a foreign customs ruling, and upheld the Revenue's reclassification on merits. On limitation, the Tribunal found no suppression or intent to evade, as the imports had been regularly declared and were known to the department; the extended period was therefore inapplicable, the demand survived only for the normal period, and confiscation, redemption fine and penalty were set aside.
Mandarin frozen concentrate was held classifiable under the residuary citrus juice entry 2009 39 00, because the tariff scheme distinguishes mandarins from oranges and the specific heading for orange juice cannot be extended by common parlance or trade descriptions to cover mandarin juice. The Tribunal found that HSN guidance and the statutory structure prevailed over website material, end-use and a foreign customs ruling, and upheld the Revenue's reclassification on merits. On limitation, the Tribunal found no suppression or intent to evade, as the imports had been regularly declared and were known to the department; the extended period was therefore inapplicable, the demand survived only for the normal period, and confiscation, redemption fine and penalty were set aside.
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