Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Customs and food-safety legislation operate concurrently: border control, tariff classification, valuation and anti-fraud enforcement remain within Customs powers, while food-safety compliance is regulated separately. A Customs Proper Officer may draw samples of imported food before Bill of Entry routing through FICS for Customs examination and investigation; routine FSSAI sampling does not create exclusive jurisdiction. Executive instructions cannot restrict statutory Customs powers. Challenges to sampling, testing methods, chain of custody and laboratory-report admissibility should be resolved in show-cause adjudication. Judicial review should not prematurely quash those processes or impose fresh-sampling, testing, cargo-release, or charge-waiver directions beyond the writ relief sought.
Customs and food-safety legislation operate concurrently: border control, tariff classification, valuation and anti-fraud enforcement remain within Customs powers, while food-safety compliance is regulated separately. A Customs Proper Officer may draw samples of imported food before Bill of Entry routing through FICS for Customs examination and investigation; routine FSSAI sampling does not create exclusive jurisdiction. Executive instructions cannot restrict statutory Customs powers. Challenges to sampling, testing methods, chain of custody and laboratory-report admissibility should be resolved in show-cause adjudication. Judicial review should not prematurely quash those processes or impose fresh-sampling, testing, cargo-release, or charge-waiver directions beyond the writ relief sought.
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TaxTMI 
TaxTMI 
of 4918 
