Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
