Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Alternative tariff classification raised in customs adjudication must be examined on merits, even if it falls outside the show-cause notice, because duty must be correctly assessed according to law. The alternative classification and related exemption claims were remanded for fresh adjudication for the normal period. Redemption fine cannot be imposed where goods cleared for home consumption are unavailable for confiscation, and the fine was set aside. Penalty under section 112 does not arise from a bona fide interpretational classification or exemption claim without misdeclaration, suppression, or deliberate duty-evasion conduct; the penalty was therefore set aside.
Alternative tariff classification raised in customs adjudication must be examined on merits, even if it falls outside the show-cause notice, because duty must be correctly assessed according to law. The alternative classification and related exemption claims were remanded for fresh adjudication for the normal period. Redemption fine cannot be imposed where goods cleared for home consumption are unavailable for confiscation, and the fine was set aside. Penalty under section 112 does not arise from a bona fide interpretational classification or exemption claim without misdeclaration, suppression, or deliberate duty-evasion conduct; the penalty was therefore set aside.
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TaxTMI 
TaxTMI 
