Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Export NOCs limited to specified destinations did not authorise diversion of Tramadol to Pakistan through overseas intermediaries. Email communications and other material established that the intermediaries routed exports to Pakistan and that the appellant company knew of and participated in the arrangement, supporting the money-laundering finding and confirmation of provisional attachment of proceeds of crime. Statutory valuation of attached property required its fair market value on the acquisition date, with the sale deed as material evidence; a later valuation report could not replace that measure. Attachment remained limited to proceeds of crime attributable to the company, and the challenge was dismissed.
Export NOCs limited to specified destinations did not authorise diversion of Tramadol to Pakistan through overseas intermediaries. Email communications and other material established that the intermediaries routed exports to Pakistan and that the appellant company knew of and participated in the arrangement, supporting the money-laundering finding and confirmation of provisional attachment of proceeds of crime. Statutory valuation of attached property required its fair market value on the acquisition date, with the sale deed as material evidence; a later valuation report could not replace that measure. Attachment remained limited to proceeds of crime attributable to the company, and the challenge was dismissed.
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TaxTMI 
TaxTMI 
