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Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
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