Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Penalty under Sections 112(a) and 112(b) of the Customs Act was unsustainable because the Revenue failed to prove the appellant's conscious involvement in the alleged smuggling or abetment with admissible evidence. The Tribunal held that the discarded statement of a co-noticee, which was not subjected to cross-examination as required under Section 138B, could not form the basis of penal action. It further found no corroboration from any seizure record, panchanama, incriminating document, financial link, communication trail, or role in import clearance. In the absence of tangible evidence connecting the appellant with the 5 live consignments or the earlier 26 consignments, both penalties were set aside.
Penalty under Sections 112(a) and 112(b) of the Customs Act was unsustainable because the Revenue failed to prove the appellant's conscious involvement in the alleged smuggling or abetment with admissible evidence. The Tribunal held that the discarded statement of a co-noticee, which was not subjected to cross-examination as required under Section 138B, could not form the basis of penal action. It further found no corroboration from any seizure record, panchanama, incriminating document, financial link, communication trail, or role in import clearance. In the absence of tangible evidence connecting the appellant with the 5 live consignments or the earlier 26 consignments, both penalties were set aside.
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