Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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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.
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