Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Penalties under Sections 112(a) and 114AA were held unsustainable where the importer filed an emission certificate issued by an authorised agency, together with Bills of Entry and supporting technical documents, and Customs cleared the goods after verification. The Tribunal found no suppression, concealment, or knowing use of a false or incorrect document, and accepted that the importer acted bona fide in relying on the certificate. The later objection that the certificate was not in the form of a type approval certificate did not establish the ingredients for penalty, so the penalties were set aside.
Penalties under Sections 112(a) and 114AA were held unsustainable where the importer filed an emission certificate issued by an authorised agency, together with Bills of Entry and supporting technical documents, and Customs cleared the goods after verification. The Tribunal found no suppression, concealment, or knowing use of a false or incorrect document, and accepted that the importer acted bona fide in relying on the certificate. The later objection that the certificate was not in the form of a type approval certificate did not establish the ingredients for penalty, so the penalties were set aside.
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