Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Extraordinary delay in filing revisions was not condoned because the explanation of wrong legal advice and bona fide misconception was contrary to the record and did not satisfy "sufficient cause"; the revisions against conviction were dismissed as time-barred. The settlement agreement did not extinguish the pending Section 138 complaints because withdrawal was expressly conditional on full payment, and default kept the complainant's right to proceed alive; quashing was refused. Civil execution and criminal cheque-dishonour proceedings were held to operate in distinct fields, so double jeopardy did not apply and probation was declined. Earlier and later payments were credited while computing liability, leading only to a limited reduction in fine.
Extraordinary delay in filing revisions was not condoned because the explanation of wrong legal advice and bona fide misconception was contrary to the record and did not satisfy "sufficient cause"; the revisions against conviction were dismissed as time-barred. The settlement agreement did not extinguish the pending Section 138 complaints because withdrawal was expressly conditional on full payment, and default kept the complainant's right to proceed alive; quashing was refused. Civil execution and criminal cheque-dishonour proceedings were held to operate in distinct fields, so double jeopardy did not apply and probation was declined. Earlier and later payments were credited while computing liability, leading only to a limited reduction in fine.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
