Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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Debit of MEIS duty credit scrips was treated as valid discharge of past customs duty liability for Education Cess and Secondary & Higher Education Cess on imported goods. The Tribunal read clause 11 of CBIC Circular No. 02/2020-Cus as reflecting a broader principle that past payments made through duty credit scrips should not be disturbed and must be accepted as duty already collected. Relying on prior decisions, it held that such cess components formed part of customs duty and could not be recovered again in cash for past imports. In the absence of suppression, fraud, or misdeclaration, any further cash demand would amount to impermissible double recovery.
Debit of MEIS duty credit scrips was treated as valid discharge of past customs duty liability for Education Cess and Secondary & Higher Education Cess on imported goods. The Tribunal read clause 11 of CBIC Circular No. 02/2020-Cus as reflecting a broader principle that past payments made through duty credit scrips should not be disturbed and must be accepted as duty already collected. Relying on prior decisions, it held that such cess components formed part of customs duty and could not be recovered again in cash for past imports. In the absence of suppression, fraud, or misdeclaration, any further cash demand would amount to impermissible double recovery.
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