Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Customs valuation of CIF-imported fresh apples must begin with the declared transaction value, which may be rejected only on cogent evidence that it does not reflect the price actually paid or payable. The Department bears the burden of proving undisclosed additional consideration; an upstream FOB transaction, prepaid freight, Non-GMO certificates, and uncorroborated statements do not by themselves establish omitted freight, insurance, or a different CIF consideration. Disclosure of import documents and the CIF Incoterm precludes extended limitation absent deliberate collusion, wilful misstatement, or suppression intended to evade duty. Where valuation and extended limitation fail, enhancement, value-based confiscation, redemption fine, and related penalties cannot stand.
Customs valuation of CIF-imported fresh apples must begin with the declared transaction value, which may be rejected only on cogent evidence that it does not reflect the price actually paid or payable. The Department bears the burden of proving undisclosed additional consideration; an upstream FOB transaction, prepaid freight, Non-GMO certificates, and uncorroborated statements do not by themselves establish omitted freight, insurance, or a different CIF consideration. Disclosure of import documents and the CIF Incoterm precludes extended limitation absent deliberate collusion, wilful misstatement, or suppression intended to evade duty. Where valuation and extended limitation fail, enhancement, value-based confiscation, redemption fine, and related penalties cannot stand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
