Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Reliable and corroborative evidence is required to support allegations that duty-free imports under a DEEC licence were diverted and that fraudulent exports were made. Official export documentation, manufacturing confirmation, export-proceeds realisation and a criminal-court-accepted closure report were treated as material circumstances; suspicion, unreconciled gaps and uncorroborated assertions could not establish diversion. A duty demand cannot be confirmed on classification, product-description or licence-amendment grounds absent from the show cause notice. Retracted or inconsistent Customs Act statements require independent corroboration and compliance with statutory safeguards. Where the alleged fraud lacks evidentiary support, penalties for abetment or connivance lack an independent foundation. The duty demand, interest and penalties were set aside.
Reliable and corroborative evidence is required to support allegations that duty-free imports under a DEEC licence were diverted and that fraudulent exports were made. Official export documentation, manufacturing confirmation, export-proceeds realisation and a criminal-court-accepted closure report were treated as material circumstances; suspicion, unreconciled gaps and uncorroborated assertions could not establish diversion. A duty demand cannot be confirmed on classification, product-description or licence-amendment grounds absent from the show cause notice. Retracted or inconsistent Customs Act statements require independent corroboration and compliance with statutory safeguards. Where the alleged fraud lacks evidentiary support, penalties for abetment or connivance lack an independent foundation. The duty demand, interest and penalties were set aside.
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