Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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Issuance of Export Obligation Discharge Certificates and discharge of customs bonds defeated the demand for alleged non-fulfilment of export obligation, because the licensing authority had certified compliance and the bond liability had already been released. The diversion allegation also failed since the department's own contemporaneous record showed receipt of the goods by the EOU, making the contrary customs case unsustainable. Transporter statements could not be relied on without examination and cross-examination, and their use violated natural justice. The extended period of limitation was unavailable because suppression or wilful misstatement was not shown. As the substantive allegations failed, confiscation, redemption fine and section 135 action were also held unwarranted.
Issuance of Export Obligation Discharge Certificates and discharge of customs bonds defeated the demand for alleged non-fulfilment of export obligation, because the licensing authority had certified compliance and the bond liability had already been released. The diversion allegation also failed since the department's own contemporaneous record showed receipt of the goods by the EOU, making the contrary customs case unsustainable. Transporter statements could not be relied on without examination and cross-examination, and their use violated natural justice. The extended period of limitation was unavailable because suppression or wilful misstatement was not shown. As the substantive allegations failed, confiscation, redemption fine and section 135 action were also held unwarranted.
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