Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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Customs clearance facilitator liability for differential duty requires foundational proof that the facilitator acted with express or implied authority from the owner or importer, or knowingly participated in misdeclaration or smuggling. Filing a Bill of Entry, paying assessed duty, and arranging examination and clearance do not by themselves establish ownership, beneficial ownership, agency authority, or knowledge of concealed goods. Liability for differential duty and interest was therefore set aside. Penalty for duty evasion cannot survive without established duty liability arising from collusion, wilful misstatement, or suppression. Penalty for false customs documents also requires proof of knowing or intentional use; false documents alone are insufficient. The penalties were set aside as against the facilitator.
Customs clearance facilitator liability for differential duty requires foundational proof that the facilitator acted with express or implied authority from the owner or importer, or knowingly participated in misdeclaration or smuggling. Filing a Bill of Entry, paying assessed duty, and arranging examination and clearance do not by themselves establish ownership, beneficial ownership, agency authority, or knowledge of concealed goods. Liability for differential duty and interest was therefore set aside. Penalty for duty evasion cannot survive without established duty liability arising from collusion, wilful misstatement, or suppression. Penalty for false customs documents also requires proof of knowing or intentional use; false documents alone are insufficient. The penalties were set aside as against the facilitator.
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