Real income in electricity distribution excludes surcharges and regulatory assets without reasonably certain recovery, while deductions require return...
Contempt for company bank account restraint breaches requires deliberate disobedience, while contempt appeals are limited to orders imposing punishmen...
Single residential units outside residential complexes qualify for service tax exemption, while consolidated flat sales may retain construction abatem...
Personal penalties on customs officers under Section 114 of the Customs Act, 1962 require proof of mens rea and a positive, deliberate act of abetment rendering goods liable to confiscation. Mere negligence, administrative oversight or inefficient performance of official duties does not establish penal abetment, although disciplinary action may follow. Relevant circumstances include the absence of personal benefit or concerted action with exporters, ordinary processing of exporter-generated documents, and prompt disclosure of a clearance completed before a cautionary alert. A later alert cannot retrospectively justify penalising an earlier clearance.
Personal penalties on customs officers under Section 114 of the Customs Act, 1962 require proof of mens rea and a positive, deliberate act of abetment rendering goods liable to confiscation. Mere negligence, administrative oversight or inefficient performance of official duties does not establish penal abetment, although disciplinary action may follow. Relevant circumstances include the absence of personal benefit or concerted action with exporters, ordinary processing of exporter-generated documents, and prompt disclosure of a clearance completed before a cautionary alert. A later alert cannot retrospectively justify penalising an earlier clearance.
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