Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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Imported goods described as a cross-ply unidirectional laminate of ultra-high molecular weight polyethylene fibres for ballistic protection were held classifiable under CTH 540730, not CTH 39201099, because Chapter 54 and the relevant HSN notes more accurately covered the product than the plastics heading in Chapter 39. The resulting differential customs duty demand with interest was sustained. However, the Tribunal held that a mere dispute over tariff classification did not by itself establish misdeclaration under section 111(m), where the description of the goods in the Bills of Entry was not in dispute. On that basis, confiscation and the consequential penalty under section 112 were set aside.
Imported goods described as a cross-ply unidirectional laminate of ultra-high molecular weight polyethylene fibres for ballistic protection were held classifiable under CTH 540730, not CTH 39201099, because Chapter 54 and the relevant HSN notes more accurately covered the product than the plastics heading in Chapter 39. The resulting differential customs duty demand with interest was sustained. However, the Tribunal held that a mere dispute over tariff classification did not by itself establish misdeclaration under section 111(m), where the description of the goods in the Bills of Entry was not in dispute. On that basis, confiscation and the consequential penalty under section 112 were set aside.
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