Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Preferential customs-duty exemption under the Indo-Thailand Free Trade Agreement depends on compliance with the prescribed process for verifying a Certificate of Origin under the Interim Rules of Origin. The text states that Revenue did not follow the procedure in Notification No. 101/2004-Cus. (N.T.) before challenging the certificate's credibility. It therefore records that denial of exemption under Notification No. 85/2004-Cus. was unsustainable, as was the consequential penalty for alleged improper import. The impugned order was set aside and the appeals were allowed with consequential relief.
Preferential customs-duty exemption under the Indo-Thailand Free Trade Agreement depends on compliance with the prescribed process for verifying a Certificate of Origin under the Interim Rules of Origin. The text states that Revenue did not follow the procedure in Notification No. 101/2004-Cus. (N.T.) before challenging the certificate's credibility. It therefore records that denial of exemption under Notification No. 85/2004-Cus. was unsustainable, as was the consequential penalty for alleged improper import. The impugned order was set aside and the appeals were allowed with consequential relief.
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