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...
Page of 4782
Press 'Enter' after typing page number.
561 to 580 of 95636 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 127C(5) requires the Settlement Commission to provide a...
Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Section 127C(5) requires the Settlement Commission to provide a settlement applicant an opportunity to address a jurisdictional Commissioner's report before relying on it to enhance customs duty liability. Non-supply of the report breached that statutory requirement and principles of natural justice, requiring the settlement order to be quashed and remanded for fresh consideration. Separate settlement applications arising from the same seized imported goods were intrinsically connected and required a consistent approach. The differing treatment of the Revenue report lacked a discernible basis; therefore, the related subsequent order was also quashed and remanded, with all merits left open.
Section 127C(5) requires the Settlement Commission to provide a settlement applicant an opportunity to address a jurisdictional Commissioner's report before relying on it to enhance customs duty liability. Non-supply of the report breached that statutory requirement and principles of natural justice, requiring the settlement order to be quashed and remanded for fresh consideration. Separate settlement applications arising from the same seized imported goods were intrinsically connected and required a consistent approach. The differing treatment of the Revenue report lacked a discernible basis; therefore, the related subsequent order was also quashed and remanded, with all merits left open.
Note: It is a system-generated summary and is for quick reference only.