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 section 114(iii) for alleged abetment of overvaluation of export goods could not be sustained without material showing the Customs Broker's involvement in fixing the value or knowledge of the overvaluation. The Tribunal held that customs valuation is for customs authorities, not the broker, who has no role in re-determining export value or examining goods. The broker's earlier CBLR proceedings also recorded no evidence of knowledge. Mere non-cooperation during investigation or failure to answer summons was insufficient to justify this penalty, though it may attract action under other provisions. The penalty was set aside and consequential relief granted.
Penalty under section 114(iii) for alleged abetment of overvaluation of export goods could not be sustained without material showing the Customs Broker's involvement in fixing the value or knowledge of the overvaluation. The Tribunal held that customs valuation is for customs authorities, not the broker, who has no role in re-determining export value or examining goods. The broker's earlier CBLR proceedings also recorded no evidence of knowledge. Mere non-cooperation during investigation or failure to answer summons was insufficient to justify this penalty, though it may attract action under other provisions. The penalty was set aside and consequential relief granted.
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