Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Section 110A of the Customs Act makes all seized goods eligible for provisional release, subject to the competent authority's discretionary assessment of entitlement. Goods notified under Section 123 cannot be categorically excluded from provisional release through CBIC Circular No. 35/2017-Cus. An executive circular cannot add exclusions absent from, or override, the parent statute. The Tribunal's direction for provisional release was therefore sustained, and the appeal challenging that direction was dismissed.
Section 110A of the Customs Act makes all seized goods eligible for provisional release, subject to the competent authority's discretionary assessment of entitlement. Goods notified under Section 123 cannot be categorically excluded from provisional release through CBIC Circular No. 35/2017-Cus. An executive circular cannot add exclusions absent from, or override, the parent statute. The Tribunal's direction for provisional release was therefore sustained, and the appeal challenging that direction was dismissed.
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