Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty.
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty.
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