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...
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Section 292A of the Income-tax Act expressly bars the application of section 360 of the Code of Criminal Procedure and the Probation of Offenders Act to persons convicted of Income-tax Act offences, except those under eighteen years of age. In relation to a conviction for making a false statement in an income-tax return under section 277, the High Court noted that the trial court had overlooked this statutory prohibition when granting probation. The order granting probation was therefore set aside, while the conviction remained undisturbed. The matter was remitted for fresh determination of sentence after hearing both sides.
Section 292A of the Income-tax Act expressly bars the application of section 360 of the Code of Criminal Procedure and the Probation of Offenders Act to persons convicted of Income-tax Act offences, except those under eighteen years of age. In relation to a conviction for making a false statement in an income-tax return under section 277, the High Court noted that the trial court had overlooked this statutory prohibition when granting probation. The order granting probation was therefore set aside, while the conviction remained undisturbed. The matter was remitted for fresh determination of sentence after hearing both sides.
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