Extended period not available if barging classified under 'Port Service' and subsequently under 'Car

Service Tax : Where department earlier classified barging viz. transportation of goods in barges from a mothership to jetty under Port Service but later sought to classify it under 'Cargo Handling Service', prima facie, extended period was not invocable

HC concluded that difference in quantity of manufacturing and export would be deemed as suppressed l

IT: Where there was considerable discrepancy in quantity of gold recorded in assessee's books at time when ornaments were manufactured and received from artisans, as compared to gold actually exported by assessee to its foreign importers and such differential quantity of gold did not form part of assessee's exports, it was rightly concluded that gold was subjected to local sales

CHA license not to be revoked on violation of law without mens rea; suspension for specific period i

Excise & Customs : Where CHA had granted G Cards, in an unauthorized manner, to certain illegal exporters but CHA had not facilitated illegal exports and same were made without his knowledge, CHA cannot be inflicted with penalty of revocation of license; suspension of license for specific period is a sufficient penalty

Opportunity of being heard and speaking order is mandatory when sec. 17 assessment is contrary to cl

Excise & Customs : Finalization of assessment should be in accordance with procedure contemplated in section 17, including granting of opportunity of being heard and passing of speaking order as contemplated in section 17(5), when assessment is contrary to claim of importer

Director gets scot-free passage in absence of evidence for her involvement in violation of FERA prov

Foreign Exchange Laws : In absence of any evidence to show manner in which appellant-director was responsible for conduct of business of company which contravened provisions of section 18 of FERA, no case of contravention of section 18 was made out against appellant

Incentives to subscribers for generating additional revenue is a 'selling exp.' to be excluded from

IT/ILT: Revenue generated by assessee from bookings done by subscribers was major source of assessee's income from its AE and such 'Incentive' to subscribers could not be viewed as anything other than 'Selling expense' which was liable to excluded from total AMP expenses