The ruling confirms that dehydrated dark seedless raisins fall under CTI 08062010. The key takeaway is that dried seedless grapes retain their essential character as raisins for customs purposes.
The Tribunal accepted the DGAP report after the complainant failed to appear despite confirmed receipt of the hearing notice. The ruling shows that proceedings may be concluded when a complainant does not participate.
The Tribunal held that wrist watches are valuable articles covered under Section 69A, and additions made under Section 69 were unsustainable.
The tribunal accepted the investigation report finding no savings in pre- and post-GST credit ratios. With complainants settling disputes and withdrawing complaints, the proceedings were closed.
The Tribunal held that an enforceable agreement to sell, supported by advance consideration, constitutes transfer under Section 2(47), entitling the assessee to Section 54 relief.
The GST Appellate Tribunal remanded the case to the DGAP after the respondent admitted that incorrect figures were earlier submitted. The Tribunal directed reinvestigation under Rule 133(4) without examining the merits.
The Court upheld deletion of a major addition, holding that valuation under Section 56 must follow the prescribed rles and not unrelated transaction prices.
The Tribunal examined whether a single satisfaction note could sustain reassessment proceedings for multiple years under section 153C. It held that a composite satisfaction is valid when based on common seized material spanning several assessment years.
The Tribunal held that inadvertent mistakes in filing Form 10AB cannot defeat a trust’s right to exemption. Registration was directed where objects and activities were never disputed.
The Tribunal held that a continuously maintained ledger found during search constituted reliable evidence. Additions for unexplained expenditure under section 69C were sustained based on corroborated diary entries.
