Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
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