Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Mixed iron ore consignments exported under final self-assessed shipping bills were to be treated as iron ore fines as a whole, and the higher rate for lumps could not be applied by splitting the cargo. For ad valorem export duty, the declared moisture content, Fe content and assessable value at the time of export had to be adopted; subsequent BRC-based realization figures could not replace the declared values. The Tribunal upheld invocation of the extended period and penalty because the declarations were found to be incorrect and material facts had been withheld, and remanded only for recomputation of any differential duty on that basis.
Mixed iron ore consignments exported under final self-assessed shipping bills were to be treated as iron ore fines as a whole, and the higher rate for lumps could not be applied by splitting the cargo. For ad valorem export duty, the declared moisture content, Fe content and assessable value at the time of export had to be adopted; subsequent BRC-based realization figures could not replace the declared values. The Tribunal upheld invocation of the extended period and penalty because the declarations were found to be incorrect and material facts had been withheld, and remanded only for recomputation of any differential duty on that basis.
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