Home Highlights November 2013 Year 2013 This

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1. Valuation of imported goods - the onus of proving charge of undervaluation lies on the Revenue which needs to be proved by way of producing necessary evidence - the...

2. The department demanded Service Tax based on tally data retrieved, but failed to provide cogent reasons for doubting the authenticity of the records, violating...

3. Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found -...

4. Undervaluation - Revenue was of the view that both Di-Octyl Phthalate (DOP) and Di-2-Ethyl Hexyle Phthalate (DEHP) were the same compounds and they started importing the...

5. Undervaluation of goods - The department could not establish as to how the information about load port document was procured by the Revenue and therefore the information...

6. Revaluation of imported goods - reliance placed on NIDB data - value of contemporaneous goods - The Revenue has to first establish that the goods imported and...

7. Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged...

8. The High Court addressed the issue of tax levy and penalty related to the release of a vehicle transporting goods without proper documents beyond the destination. The...

9. Classification of imported goods - Benefit of exemption from duty (BCD) - import of data projectors - The addition of multiple ports in the goods will not take away the...

10. Penalty levied under 271(1)(c) - The revenue has tried to make out a case that since the addition was made pursuant to information from sales tax department, this...

11. RTI - seeking information related to third party - information sought by the erstwhile partner - before directing the disclosure of information, the State Information...

12. Scope of discloser of information under RTI - The specific note sheet that has been sought by the RTI Applicant is the note sheet relating to initiation of anti-dumping...

13. Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way...

14. Order u/s 201(1)/201(1A) - sufficient opportunity - the date of orders passed by the AO reveal that from the date of issuance of SCN to the date of passing of orders u/s....

15. The case involved the validity of reopening assessment u/s 147 based on a notice u/s 148. The key issue was the burden of proof regarding credible information to...