Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Customs duty cannot be fastened jointly and severally on multiple noticees without first determining the actual importer and the role of each person. The Tribunal held that the adjudicating authority must examine the documentary evidence, record clear factual findings on individual responsibility, and then fix duty and penalty, if warranted, on the person concerned. Because the impugned order had imposed liability without that determination, it was set aside against the appellants and the matter was remanded for de novo adjudication by a speaking order, with all contentions left open.
Customs duty cannot be fastened jointly and severally on multiple noticees without first determining the actual importer and the role of each person. The Tribunal held that the adjudicating authority must examine the documentary evidence, record clear factual findings on individual responsibility, and then fix duty and penalty, if warranted, on the person concerned. Because the impugned order had imposed liability without that determination, it was set aside against the appellants and the matter was remanded for de novo adjudication by a speaking order, with all contentions left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
