Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Customs transaction value cannot be rejected or enhanced on the basis of unauthenticated certificates of origin or purported export shipping bills obtained from third parties. Where the declared price is supported by the overseas sale contract, no excess payment is alleged or proved, and the Department produces no evidence of contemporaneous imports of identical or similar goods at higher prices, under-valuation is not established. Uncorroborated acknowledgment of unverified documents does not prove their correctness. The enhanced assessable value of imported cigarettes was therefore set aside. Penalty proceedings against a deceased individual appellant abate upon production of a death certificate.
Customs transaction value cannot be rejected or enhanced on the basis of unauthenticated certificates of origin or purported export shipping bills obtained from third parties. Where the declared price is supported by the overseas sale contract, no excess payment is alleged or proved, and the Department produces no evidence of contemporaneous imports of identical or similar goods at higher prices, under-valuation is not established. Uncorroborated acknowledgment of unverified documents does not prove their correctness. The enhanced assessable value of imported cigarettes was therefore set aside. Penalty proceedings against a deceased individual appellant abate upon production of a death certificate.
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