Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Breach of the secure transit obligation under cargo handling regulations, by itself, did not establish abetment of attempted export of prohibited goods. The essential basis for penalty under Section 114 was knowledge that the goods were liable to confiscation, or admissible evidence of active participation or positive collusion, and that evidentiary burden was not met. A mere omission in secure transport, without proof of such knowledge or abetment, was insufficient. The penalty was therefore unsustainable and was set aside, and the appeal was allowed.
Breach of the secure transit obligation under cargo handling regulations, by itself, did not establish abetment of attempted export of prohibited goods. The essential basis for penalty under Section 114 was knowledge that the goods were liable to confiscation, or admissible evidence of active participation or positive collusion, and that evidentiary burden was not met. A mere omission in secure transport, without proof of such knowledge or abetment, was insufficient. The penalty was therefore unsustainable and was set aside, and the appeal was allowed.
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