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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Steamer agents who lodge and verify an Import General Manifest as agents of a vessel's master may be treated as persons-in-charge of the conveyance for Customs purposes. The statutory responsibility covers proper accounting for manifested cargo, and liability for a cargo deficiency may arise where the agent cannot satisfactorily explain the shortfall. Import General Manifest filing is a verified declaration rather than mere notice of arrival; contractual terms in bills of lading do not displace that obligation. High Court answered the legal questions in Revenue's favour, restored the penalty for the unexplained deficiency, and set aside the Tribunal's contrary order.
Steamer agents who lodge and verify an Import General Manifest as agents of a vessel's master may be treated as persons-in-charge of the conveyance for Customs purposes. The statutory responsibility covers proper accounting for manifested cargo, and liability for a cargo deficiency may arise where the agent cannot satisfactorily explain the shortfall. Import General Manifest filing is a verified declaration rather than mere notice of arrival; contractual terms in bills of lading do not displace that obligation. High Court answered the legal questions in Revenue's favour, restored the penalty for the unexplained deficiency, and set aside the Tribunal's contrary order.
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