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 against a customs broker failed where the import dispute was treated as an interpretational classification issue and the importer had already been exonerated for absence of mala fide intent. On those facts, a broker who merely filed Bills of Entry on the importer's instructions could not be said to have abetted evasion, and the ingredients for penalty based on false declaration were not made out. The Tribunal also held that the objection on invocation of the larger period would apply equally to the appellants. The penalties under Sections 112(a) and 114AA were deleted and the appeals were allowed.
Penalty against a customs broker failed where the import dispute was treated as an interpretational classification issue and the importer had already been exonerated for absence of mala fide intent. On those facts, a broker who merely filed Bills of Entry on the importer's instructions could not be said to have abetted evasion, and the ingredients for penalty based on false declaration were not made out. The Tribunal also held that the objection on invocation of the larger period would apply equally to the appellants. The penalties under Sections 112(a) and 114AA were deleted and the appeals were allowed.
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