Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Re-export of illegally imported municipal solid waste under the hazardous waste regime means return to the country of origin, not shipment to a third country, and domestic disposal through cement kilns or waste-to-energy facilities is inconsistent with the statutory scheme and the Basel Convention. The writ challenge to the confiscation and re-export orders failed because the importers had accepted the adverse adjudication findings, paid penalties and did not pursue the available statutory appeal. The Court also held that container freight station and liner detention charges remained payable after adverse adjudication, but non-payment could not be used to retain the waste in India; the authorised carrier had to carry out the re-export.
Re-export of illegally imported municipal solid waste under the hazardous waste regime means return to the country of origin, not shipment to a third country, and domestic disposal through cement kilns or waste-to-energy facilities is inconsistent with the statutory scheme and the Basel Convention. The writ challenge to the confiscation and re-export orders failed because the importers had accepted the adverse adjudication findings, paid penalties and did not pursue the available statutory appeal. The Court also held that container freight station and liner detention charges remained payable after adverse adjudication, but non-payment could not be used to retain the waste in India; the authorised carrier had to carry out the re-export.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
