Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Non-declared gold ornaments carried as baggage may remain liable to confiscation, but confiscability is distinct from the discretion to permit redemption on payment of fine. The note states that this discretion depends on the nature of the breach, passenger conduct and surrounding circumstances, including whether the goods are finished personal ornaments and whether carriage indicates organised smuggling. It distinguishes cases involving commercial quantities of primary gold. It also identifies absence of prior involvement, organised activity or carriage for another person as factors supporting a proportionate reduction in penalty.
Non-declared gold ornaments carried as baggage may remain liable to confiscation, but confiscability is distinct from the discretion to permit redemption on payment of fine. The note states that this discretion depends on the nature of the breach, passenger conduct and surrounding circumstances, including whether the goods are finished personal ornaments and whether carriage indicates organised smuggling. It distinguishes cases involving commercial quantities of primary gold. It also identifies absence of prior involvement, organised activity or carriage for another person as factors supporting a proportionate reduction in penalty.
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