Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Address and business-particular discrepancies in transport documents do not by themselves establish deliberate contravention or intent to evade tax. Where goods are accompanied by a tax invoice and e-way bill and no quantity or quality discrepancy exists, technical or procedural defects require independent, reliable evidence of evasion before a penalty may be sustained. Penalty proceedings cannot rest on assumptions or unsubstantiated allegations. In the absence of sufficient evidence of intent to evade tax, the penalty and the appellate order sustaining it were set aside.
Address and business-particular discrepancies in transport documents do not by themselves establish deliberate contravention or intent to evade tax. Where goods are accompanied by a tax invoice and e-way bill and no quantity or quality discrepancy exists, technical or procedural defects require independent, reliable evidence of evasion before a penalty may be sustained. Penalty proceedings cannot rest on assumptions or unsubstantiated allegations. In the absence of sufficient evidence of intent to evade tax, the penalty and the appellate order sustaining it were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
