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...
Departmental custody of seized laboratory registers, test reports and backup records precludes an adverse inference against an importer for not producing that material to classify fish meal as finished goods. Earlier examination of laboratory reports and BIS specifications had dropped proceedings concerning the same product. Customs valuation must follow the sequential framework: available contemporaneous comparable imports require identification, comparison and reasoned rejection before residual valuation may be used. Small quantities alone did not justify bypassing comparable-goods methods, and no evidence established consideration beyond invoice value. The classification and re-determined valuation were unsustainable, so the duty demand, interest, fine and penalties were set aside with consequential relief.
Departmental custody of seized laboratory registers, test reports and backup records precludes an adverse inference against an importer for not producing that material to classify fish meal as finished goods. Earlier examination of laboratory reports and BIS specifications had dropped proceedings concerning the same product. Customs valuation must follow the sequential framework: available contemporaneous comparable imports require identification, comparison and reasoned rejection before residual valuation may be used. Small quantities alone did not justify bypassing comparable-goods methods, and no evidence established consideration beyond invoice value. The classification and re-determined valuation were unsustainable, so the duty demand, interest, fine and penalties were set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
