Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Immediate instructions require all groups to prepare detailed, updated briefs for every matter pending before the Supreme Court, with cases graded for monitoring, including constitutional challenges and high-revenue matters. Files and synopses must be properly indexed and kept immediately retrievable so briefing can be provided to the Learned ASG at short notice. At least two to three senior officers in each group, including the Assistant Commissioner and the JC/ADC concerned, must familiarise themselves with case details to ensure effective briefing. The Deputy/Assistant Commissioner of each group is made responsible for monitoring strict compliance with these directions.
Immediate instructions require all groups to prepare detailed, updated briefs for every matter pending before the Supreme Court, with cases graded for monitoring, including constitutional challenges and high-revenue matters. Files and synopses must be properly indexed and kept immediately retrievable so briefing can be provided to the Learned ASG at short notice. At least two to three senior officers in each group, including the Assistant Commissioner and the JC/ADC concerned, must familiarise themselves with case details to ensure effective briefing. The Deputy/Assistant Commissioner of each group is made responsible for monitoring strict compliance with these directions.
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