Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
Voluntary statements under Section 108 of the Customs Act, 1962...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiated.
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Voluntary statements under Section 108 of the Customs Act, 1962 may support penalties for attempted illegal export of red sanders where alleged retractions are not substantiated as having been communicated to the appropriate authority and seizure and recovery evidence corroborates the statements. A natural justice objection based on lack of cross-examination is untenable where the relied-upon documents and statements are supplied, personal hearings are afforded, and examination of the statement makers is not requested during the enquiry or hearing.
Voluntary statements under Section 108 of the Customs Act, 1962 may support penalties for attempted illegal export of red sanders where alleged retractions are not substantiated as having been communicated to the appropriate authority and seizure and recovery evidence corroborates the statements. A natural justice objection based on lack of cross-examination is untenable where the relied-upon documents and statements are supplied, personal hearings are afforded, and examination of the statement makers is not requested during the enquiry or hearing.
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