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...
Customs seizure of gold bars requires objective material showing reasonable belief of smuggled or foreign origin; mere suspicion, a high purity test report, or a claimed "diamond marking" is insufficient without corroborating evidence. The text also stresses that co-noticee statements must be independently supported and properly brought on record under Section 138B before they can sustain confiscation. Penalty under Section 112(b)(i) applies only where the goods are liable to confiscation and the person knowingly dealt with them or had reason to believe they were so liable. The discussion notes that confiscation and penalties were set aside on the recorded facts.
Customs seizure of gold bars requires objective material showing reasonable belief of smuggled or foreign origin; mere suspicion, a high purity test report, or a claimed "diamond marking" is insufficient without corroborating evidence. The text also stresses that co-noticee statements must be independently supported and properly brought on record under Section 138B before they can sustain confiscation. Penalty under Section 112(b)(i) applies only where the goods are liable to confiscation and the person knowingly dealt with them or had reason to believe they were so liable. The discussion notes that confiscation and penalties were set aside on the recorded facts.
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