Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
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Extended limitation under section 28(4) of the Customs Act could not be invoked where the bill of entry disclosed the tariff item and described the imported software CD as relatable to the LRSAM system, and the show cause notice relied only on an allegation of misdeclaration. The Tribunal held that invocation of the extended period requires a deliberate misstatement or suppression made with intent to evade duty, and that intent was not established, particularly given the appellant's status as a public sector undertaking engaged in defence supplies. As the demand rested entirely on the extended period, it failed. The consequential penalty under section 114A also failed because its foundation was the same as the extended-period allegation.
Extended limitation under section 28(4) of the Customs Act could not be invoked where the bill of entry disclosed the tariff item and described the imported software CD as relatable to the LRSAM system, and the show cause notice relied only on an allegation of misdeclaration. The Tribunal held that invocation of the extended period requires a deliberate misstatement or suppression made with intent to evade duty, and that intent was not established, particularly given the appellant's status as a public sector undertaking engaged in defence supplies. As the demand rested entirely on the extended period, it failed. The consequential penalty under section 114A also failed because its foundation was the same as the extended-period allegation.
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