Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
An authorised courier was not liable for regulatory action or penalty for abetment of smuggling where no evidence established its involvement in, or knowledge of, gold concealed in consignment cartons. The concealment was detectable only by X-ray examination upon arrival, while the courier acted bona fide and exercised due diligence. Proceedings for penalty relating to the contraband had also been dropped. The Tribunal sustained the order dropping proceedings against the courier and dismissed the Revenue's appeal.
An authorised courier was not liable for regulatory action or penalty for abetment of smuggling where no evidence established its involvement in, or knowledge of, gold concealed in consignment cartons. The concealment was detectable only by X-ray examination upon arrival, while the courier acted bona fide and exercised due diligence. Proceedings for penalty relating to the contraband had also been dropped. The Tribunal sustained the order dropping proceedings against the courier and dismissed the Revenue's appeal.
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