Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Customs confiscation requires the alleged import contravention to be specifically identified and established. The material highlights that departmental communication must provide adequate notice of the basis for confiscation and an opportunity for personal hearing before redemption fine or penalty is imposed. Where no improper import or mala fide conduct is established, imported mobile handsets proposed for re-export should not attract confiscation or consequential redemption fine and penalty. The discussion therefore focuses on procedural fairness and evidentiary support as prerequisites for customs enforcement action.
Customs confiscation requires the alleged import contravention to be specifically identified and established. The material highlights that departmental communication must provide adequate notice of the basis for confiscation and an opportunity for personal hearing before redemption fine or penalty is imposed. Where no improper import or mala fide conduct is established, imported mobile handsets proposed for re-export should not attract confiscation or consequential redemption fine and penalty. The discussion therefore focuses on procedural fairness and evidentiary support as prerequisites for customs enforcement action.
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