Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Non-declaration of dutiable gold articles is examined through the Customs Declaration Form, contemporaneous documentary evidence and the absence of independent material supporting an alternative account. The text addresses the evidentiary effect of unavailable airport CCTV footage where it was automatically erased before preservation was sought. It also considers the reliability of a retracted statement recorded under the Customs Act, particularly where signed disclosures, a Panchnama and the lack of contemporaneous proof of coercion provide corroboration. Judicial review under Article 226 is described as limited to perversity, no evidence or manifest illegality, rather than reappreciation of plausible factual findings.
Non-declaration of dutiable gold articles is examined through the Customs Declaration Form, contemporaneous documentary evidence and the absence of independent material supporting an alternative account. The text addresses the evidentiary effect of unavailable airport CCTV footage where it was automatically erased before preservation was sought. It also considers the reliability of a retracted statement recorded under the Customs Act, particularly where signed disclosures, a Panchnama and the lack of contemporaneous proof of coercion provide corroboration. Judicial review under Article 226 is described as limited to perversity, no evidence or manifest illegality, rather than reappreciation of plausible factual findings.
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