Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
A director's personal penalty liability was sustained where his conscious participation in undervaluation and use of dual invoices culminated in import clearance in India, giving the offence a direct territorial nexus with India. The Tribunal held that customs penal provisions could apply notwithstanding that some acts originated outside India, because the fraudulent importation was completed in India and his liability was independent of any separate action against the foreign company. Penalty under section 112(a) was upheld on evidence of deliberate involvement in the undervaluation mechanism, and penalty under section 114AA was also sustained because false invoices were knowingly prepared and used for customs transactions.
A director's personal penalty liability was sustained where his conscious participation in undervaluation and use of dual invoices culminated in import clearance in India, giving the offence a direct territorial nexus with India. The Tribunal held that customs penal provisions could apply notwithstanding that some acts originated outside India, because the fraudulent importation was completed in India and his liability was independent of any separate action against the foreign company. Penalty under section 112(a) was upheld on evidence of deliberate involvement in the undervaluation mechanism, and penalty under section 114AA was also sustained because false invoices were knowingly prepared and used for customs transactions.
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