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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Under Section 138B, a customs statement offered to prove its contents is relevant only in prescribed circumstances. A retracted statement, where specifically requested cross-examination is refused, cannot serve as legal evidence against a noticee. In confiscation proceedings, untested statements cannot independently establish that seized gold was smuggled or that the person knew it was liable to confiscation. Denial of cross-examination undermines confiscation and penalty findings under customs law.
Under Section 138B, a customs statement offered to prove its contents is relevant only in prescribed circumstances. A retracted statement, where specifically requested cross-examination is refused, cannot serve as legal evidence against a noticee. In confiscation proceedings, untested statements cannot independently establish that seized gold was smuggled or that the person knew it was liable to confiscation. Denial of cross-examination undermines confiscation and penalty findings under customs law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
