Specific exemption for sealed-packaged namkeen and similar edible preparations - Scope of tariff sub-heading 2106 90 Nil-rate exemption for packaged Cheese Balls - Specific entry prevailing over residual packaged-food entry - Eligibility of Cheese Balls, cleared in sealed retail pouches, for the specific nil-rate exemption under Sl. No. 29 of Notification No. 03/2006-C.E. as similar edible preparations in ready-for-consumption form - HELD THAT: - Cheese Balls, having regard to their compositi... ... ...

Service tax on consideration received after completion certificate - Limitation for service tax show-cause notice Service taxability of consideration received for sale of a building after issuance of the occupancy certificate - HELD THAT: - The appeal record established that the occupancy certificate had been issued before receipt of the disputed payments. Construction of a building intended for sale is excluded from declared service where consideration is received after issuance of the compl... ... ...

Extended period of limitation for suppression of service tax liability - Interest on unpaid service tax - Penalties for failure to pay and suppression of service tax Extended period of limitation for suppression of service tax liability - Invocation of the extended period for recovery of service tax collected from recipients but neither deposited nor reflected in the appellant's accounts and returns - HELD THAT: - The appellant collected service tax but neither paid it nor filed returns f... ... ...

Ignorance of law as no excuse for service tax default - Penalty u/s 78 after omission of reasonable-cause protection Ignorance of law as no excuse for service tax default - Withdrawal of exemption for services rendered to Airport Authority of India - Service tax demand on services rendered after the amendment affecting the claimed exemption for Airport Authority of India, where non-payment was attributed to ignorance of the amendment - HELD THAT: - Ignorance of law could not excuse non-paymen... ... ...

Service tax - governmental fund allocation and consideration - sovereign statutory functions - Extended limitation - bona fide belief and absence of suppression Governmental fund allocation and taxable consideration - Service taxability of funds allocated through NEC to the Central Water Commission for its activities - HELD THAT: - There was no service-provider and service-recipient relationship between the Central Water Commission and NEC. The funds were transmitted by the Ministry of Water ... ... ...

Classification of civil work contracts as manpower supply service - Extended limitation for reverse-charge service tax demand-absence of suppression Civil work contracts and manpower supply service - Classification of railway-siding civil work executed through a contractor as manpower supply service - HELD THAT: - The work order required execution of civil works through the contractor's own workmen, while payment and billing were linked to the quantity of work completed on a per-cubic-met... ... ...

Charges u/s 4 r/w Section 3 of the Prevention of Money Laundering Act, 2002 acts of the directors attributed to the company in the peculiar factual conspectus - prosecution's case concerns the award of contracts by IRCTC to the petitioner for operating BNR Hotels at Ranchi and Puri - as alleged that the petitioner herein was involved in manipulation of the tender process and transfer of some land at an undervalued price to a company called M/s DMCPL, a company associated with the alleged benefic... ... ...

Foreign-exchange contraventions through under-invoiced fitness-equipment imports - Independence of FEMA adjudication from Customs valuation proceedings - Presumption as to seized electronic records - Extrapolation of electronic-record data - Liability of person in charge for corporate FEMA contraventions Independence of FEMA adjudication from Customs valuation proceedings - Effect of Customs adjudication on FEMA proceedings concerning foreign-exchange payments relating to under-invoiced fitne... ... ...

Proportionality of penalty for FERA contraventions - Mens rea in FERA penalty adjudication Proportionality of penalty for FERA contraventions - Reduction of penalty for contravention of FERA payment restrictions on the ground that the penalty was disproportionate - HELD THAT: - Judicial review of the quantum of penalty is warranted only where the penalty is grossly excessive, unduly harsh, or so disproportionate as to shock the conscience of the Court. The Tribunal neither demonstrated that t... ... ...

Effect of suspension of insolvency professional registration on ongoing insolvency assignments - Interim stay of disciplinary suspension Suspension of insolvency professional registration - Intimation to Committees of Creditors under Regulation 13(7) - Distinct fields of disciplinary suspension and replacement of resolution professional - Effect of suspension of an insolvency professional's registration upon the professional's continuance in other ongoing insolvency processes and the ... ... ...

Corporate veil lifting for real estate project resolution - Binding effect of restored resolution plan on allottee claims - Parallel CIRP over land of same real estate project - Standing of Monitoring Committee to appeal - Appellate consideration of binding judgment Standing of Monitoring Committee to appeal - Appellate consideration of binding judgment - Maintainability of the appeal by the Monitoring Committee charged with implementation of the restored resolution plan, and consideration of... ... ...

Secured creditor's election to realise security interest - Presumption of relinquishment for failure to communicate election - Timely election to realise security interest - Secured assets in liquidation estate HELD THAT: - The existence of a security interest is distinct from the statutory election to realise it outside the liquidation estate. Read together, the entries in Form D did not clearly communicate such election, and the subsequent email, issued after failure of the compromise s... ... ...

Refund of double payment of customs duty - Interest on delayed customs duty refund Refund of double payment of customs duty - Non-generation of ICEGATE challan - Entitlement to refund of one of two customs-duty payments made against a single bill of entry where the first payment did not generate a challan in ICEGATE - HELD THAT: - The Public Notice required the importer to furnish banking and payment documents, while verification from PAO/e-PAO and through ICEGATE was to be undertaken by the ... ... ...

Classification and valuation of imported stainless steel melting scrap - Confiscation of goods not available for confiscation - Penalty on Directors for import misclassification - Waiver of demurrage on detained imported goods Classification of imported stainless steel melting scrap - Use of test reports for separate import consignments - Admissibility of statements in customs adjudication - Classification of the three consignments as stainless-steel scrap under CTH 7204 2190 or prime materia... ... ...

Classification of RBD Palmolein as Palm Oil other than Crude Palm Oil - Concessional customs duty exemption for Crude Palm Oil - Customs misdeclaration and extended-period recovery - Confiscation for material customs misdeclaration - Penalty for wilful customs misdeclaration Classification of RBD Palmolein as Palm Oil other than Crude Palm Oil - Eligibility for concessional customs duty on Crude Palm Oil - Classification of the disputed imported Palm Oil, described in contemporaneous vessel r... ... ...

Waiver of detention charges and demurrage on Customs-detained imported goods - Release of imported goods after Customs clearance Entitlement to release of imported Low Alloy Steel Scrap after reassessment and payment of customs duty, without liability for charges accruing during Customs detention - HELD THAT: - The applicable regulations prohibit recovery of rent or demurrage for goods detained or seized by Customs. Since the goods remained under Customs detention and Customs formalities had ... ... ...

Absence of a formal written SCN - substantial compliance and waiver - Alternative statutory remedy in customs adjudication Absence of a formal written show-cause notice, despite waiver and participation in the proceedings - Writ jurisdiction despite alternative statutory remedy - Maintainability of a writ petition challenging customs adjudication concerning alleged misclassification of Wi-Fi modules and claimed notification benefit, on the ground that no formal written show-cause notice was i... ... ...

Customs duty collected upon release of the detained gold jewellery - Indirect challenge to unchallenged order-in-original - Recovery of detention charges Customs duty under unchallenged redemption order - Indirect challenge to order-in-original - Challenge to customs duty recovered as a condition for redemption of the detained gold kada under an unchallenged Order-in-Original - HELD THAT: - The Order-in-Original expressly made release of the gold kada conditional upon payment of applicable cu... ... ...

Judicial review of competitive examinations - Customs Broker Licensing Examination - scope of syllabus - Answer-key challenge - demonstrable error Customs Broker Licensing Examination - questions on Allied Acts - Judicial review of competitive examinations - Validity of the Customs Broker Licensing Examination question paper on the ground that an excessive proportion of questions concerned Allied Acts - HELD THAT: - Judicial review of an examining body's decisions is confined to defects i... ... ...

Revisional power to remand customs confiscation proceedings - Revisional review of redemption of seized gold - Notice requirement for enhancement in customs revision - Limitation for departmental customs revision Revisional power to remand customs confiscation proceedings - Power of the revisional authority under Section 129DD of the Customs Act to remand a customs confiscation and redemption matter for fresh adjudication - HELD THAT: - The power to annul or modify the appellate order, couple... ... ...