Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
The Tribunal held that the appeal was maintainable despite the baggage-related objection because the department had proceeded on a smuggling case, so the section 129A bar for baggage orders did not apply. It also held that statements of unexamined witnesses could not be used to support valuation, and accepted the manufacturer's confirmed invoice as the proper basis for valuing the Jacob watch. The remand on cross-examination and valuation was set aside, confiscation was upheld, and the condition restricting redemption to re-export was struck down. The appellant was left free to redeem the goods for home consumption or re-export on payment of the stated dues, and the penalties were reduced.
The Tribunal held that the appeal was maintainable despite the baggage-related objection because the department had proceeded on a smuggling case, so the section 129A bar for baggage orders did not apply. It also held that statements of unexamined witnesses could not be used to support valuation, and accepted the manufacturer's confirmed invoice as the proper basis for valuing the Jacob watch. The remand on cross-examination and valuation was set aside, confiscation was upheld, and the condition restricting redemption to re-export was struck down. The appellant was left free to redeem the goods for home consumption or re-export on payment of the stated dues, and the penalties were reduced.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
