Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Customs detention of imported goods is synonymous with seizure once the goods are under Customs control and cannot be cleared without permission; a formal seizure memo is only a later procedural step. The six-month period for issuing a show-cause notice therefore runs from initial detention. Any statutory extension of that period must be granted and communicated before the original period expires; a later extension is without jurisdiction. The time-barred extension was quashed and the goods were directed to be released upon an indemnity bond and proof that any sale would be solely for animal-feed use. Classification, duty liability and the goods' nature remain open for adjudication.
Customs detention of imported goods is synonymous with seizure once the goods are under Customs control and cannot be cleared without permission; a formal seizure memo is only a later procedural step. The six-month period for issuing a show-cause notice therefore runs from initial detention. Any statutory extension of that period must be granted and communicated before the original period expires; a later extension is without jurisdiction. The time-barred extension was quashed and the goods were directed to be released upon an indemnity bond and proof that any sale would be solely for animal-feed use. Classification, duty liability and the goods' nature remain open for adjudication.
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