Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
Equitable settlement of assigned debt requires additional payment, releases securities and guarantees, and concludes related recovery and insolvency p...
Section 110A applies to goods formally seized under Section 110 and does not itself justify continued retention of an unseized imported food consignment. Customs may examine, test and reassess goods, but prolonged withholding of clearance requires disclosed, legally sustainable grounds connecting the goods to confiscation; suspicion alone is insufficient. Food samples must be drawn through the authorised food-safety process, and a report based on defective sampling cannot sustain detention once superseded by valid testing. A prima facie classification issue may support proportionate security for release, while assessment, show-cause proceedings and adjudication remain open.
Section 110A applies to goods formally seized under Section 110 and does not itself justify continued retention of an unseized imported food consignment. Customs may examine, test and reassess goods, but prolonged withholding of clearance requires disclosed, legally sustainable grounds connecting the goods to confiscation; suspicion alone is insufficient. Food samples must be drawn through the authorised food-safety process, and a report based on defective sampling cannot sustain detention once superseded by valid testing. A prima facie classification issue may support proportionate security for release, while assessment, show-cause proceedings and adjudication remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4935 
