Unverified judicial precedents cannot sustain customs reassessment treating the speaking-order deadline as directory when cited decisions are disclaim...
Struck-off companies cannot pursue declarations or injunctions over contractual rights without restoration, despite the statutory saving for recoverie...
Departmental appeal limits permit discretionary exceptions, while penalties for technical e-way bill lapses in genuine transactions require evasion in...
GST exemptions for government-facing incubation services depend on recipient status, while enterprise-support funds and incubator recognition affect t...
Transfer pricing comparability excludes functionally different providers and companies whose abnormal profits from extraordinary circumstances distort...
Tax-inclusive valuation of purchases and inventory remains mandatory despite separate accounting, while revision requires an erroneous and prejudicial...
Confiscation of goods as camouflage under Section 119 of the Customs Act requires evidence that they were used as a guise for moving contraband. Tea located at the rear of a truck did not establish camouflage where elephant tusks were found in the driver's cabin. Penalties under Section 114 require cogent evidence linking the consignor or transporter to the illicit carriage. Neither statements by the persons allegedly involved nor call records established that link, and waybill defects and errors in consignee particulars did not establish involvement by themselves.
Confiscation of goods as camouflage under Section 119 of the Customs Act requires evidence that they were used as a guise for moving contraband. Tea located at the rear of a truck did not establish camouflage where elephant tusks were found in the driver's cabin. Penalties under Section 114 require cogent evidence linking the consignor or transporter to the illicit carriage. Neither statements by the persons allegedly involved nor call records established that link, and waybill defects and errors in consignee particulars did not establish involvement by themselves.
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TaxTMI 
TaxTMI 
