https://www.taxtmi.com/article/detailed?id=10696 The High Court held that a roving squad is not the proper authority to determine classification and valuation in intercepted consignments and that records must be handed to the jurisdictional assessing officer or review cell. The jurisdictional officer is to examine the completeness of the triangular "Bill to-Ship to" transaction, decide the matter on its merits, and the petitioner was directed to produce documents and furnish a bond to safeguard revenue while adjudication proceeds. en-us Mon, 19 Sep 2022 09:39:01 +0530 Mon, 19 Sep 2022 09:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10696 The High Court held that a roving squad is not the proper authority to determine classification and valuation in intercepted consignments and that records must be handed to the jurisdictional assessing officer or review cell. The jurisdictional officer is to examine the completeness of the triangular "Bill to-Ship to" transaction, decide the matter on its merits, and the petitioner was directed to produce documents and furnish a bond to safeguard revenue while adjudication proceeds. Articles Goods and Services Tax - GST Mon, 19 Sep 2022 09:39:01 +0530 https://www.taxtmi.com/article/detailed?id=10696