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...
Redemption of confiscated prohibited goods under section 125 of the Customs Act is discretionary, but the discretion must be exercised judicially rather than denied mechanically because goods are prohibited. Redemption may require consideration of the circumstances of the violation, including the absence of serious or previous contraventions and payment of penalty. Redemption fine must remain within the statutory ceiling and be determined on the applicable principles. Upon payment of the properly determined fine, confiscated gold jewellery may be released.
Redemption of confiscated prohibited goods under section 125 of the Customs Act is discretionary, but the discretion must be exercised judicially rather than denied mechanically because goods are prohibited. Redemption may require consideration of the circumstances of the violation, including the absence of serious or previous contraventions and payment of penalty. Redemption fine must remain within the statutory ceiling and be determined on the applicable principles. Upon payment of the properly determined fine, confiscated gold jewellery may be released.
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TaxTMI 
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