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...
Gold and gold jewellery seized pending adjudication may be provisionally released under Section 110A where the goods are not prohibited for import and redemption would remain available under Section 125 even on confiscation. Mere allegations in a show cause notice or investigation record are not, by themselves, enough to refuse release. On the facts, the stock register supported licit procurement and possession, so the balance of convenience favoured release. The Tribunal allowed provisional release subject to execution of a bond for the full value of the goods and a bank guarantee for 50% of the gold value with an auto-renewal clause, with release to follow within the stipulated time.
Gold and gold jewellery seized pending adjudication may be provisionally released under Section 110A where the goods are not prohibited for import and redemption would remain available under Section 125 even on confiscation. Mere allegations in a show cause notice or investigation record are not, by themselves, enough to refuse release. On the facts, the stock register supported licit procurement and possession, so the balance of convenience favoured release. The Tribunal allowed provisional release subject to execution of a bond for the full value of the goods and a bank guarantee for 50% of the gold value with an auto-renewal clause, with release to follow within the stipulated time.
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